Further it provides leverage in commercial negotiations in circumstances where a water company is unable to secure agreement by negotiation. (bevanbrittan.com)
Whilst companies may not be able to avoid their ultimate liability to pay VAT, it is a matter for commercial negotiation as to who should bear that cost. (hadefpartners.com)
It does not seek to impose overly restrictive rules on commercial negotiations, but rather provides commercial flexibility within a set framework of requirements and controls on behaviour. (afgc.org.au)