services type programmingprojects manegementlegal services from country israelusaportugal to country israelusaportugal pricing type hourlymonthly retainerper task or projectcost pluspercentage of salespercentage of profits cost+ fee percent of sales or profit fees estimated hours needed for the servcies price_per_hour 0.00 $/hour Features of the services transaction license is necessary and the entity does not hold this license supportive nature are not part of the core business of the MNE group (i.e. not creating the profit-earning activities or contributing to economically significant activities of the group) liability and risk imposed on client high costs involved and Client bears financial risks. service involves significant intangible assets (patents, knowhow, technology) owned by another entity in the group service involves significant goodwill, reputation or trademark owned by another entity in the group long-term agreement (more than 12 months) transaction amounts exceed 2 million $ per year or 5% of the total income service contract includes performance milestones additional substantial services from third party needed to complete the services/product do not require the use of unique and valuable intangibles and do not lead to the creation of unique and valuable intangibles do not involve the assumption or control of substantial or significant risk by the service provider and do not give rise to the creation of significant risk for the service provider agreement date Submit hi: