In respect of paragraph 1 of Article 9, it is understood that the fact that associated enterprises have concluded arrangements, such as costsharing arrangements or general services agreements, for or based on the allocation of executive, general administrative, technical and commercial expenses, research and development expenses and other similar expenses, is not in itself a condition as meant in that paragraph.
V zvezi s prvim odstavkom 9. člena se razume, da dejstvo, da povezana podjetja sklenejo dogovore, kot so dogovori o delitvi stroškov ali splošni dogovori o izvajanju storitev, za razdelitev poslovodnih, splošnih upravnih, tehničnih in komercialnih stroškov, raziskovalnih in razvojnih stroškov ter drugih podobnih stroškov ali na podlagi te razdelitve, samo po sebi ni pogoj, kot je mišljen v tem odstavku.