This Regulation should not be exempted from agreements which contain restrictions which are not indispensable for achieving the positive effects of a research and development agreement. In principle, agreements which contain certain types of serious restrictions of competition, such as.B. restrictions on the freedom of the parties to conduct research and development in an area not related to the agreement, the fixing of prices charged to third parties, restrictions on production or sale and restrictions on passive sales of contract products or contract technologies in the territories or to customers, the other parties shall be reserved, irrespective of the market share of the parties, the advantage of the exemption introduced by this Regulation. In this context, restrictions on use do not constitute performance or sales restrictions, nor do they constitute territory or customer restrictions. An important condition for limiting adjustments related to the cost of developing intangible assets is that a written agreement must be reached between members.  Tax rules may impose additional contractual, documentary, accounting and reporting obligations on participants in a CSA or CSF, which vary from country to country. 2. Where two or more of the Parties are competing undertakings, the exemption provided for in Article 2 shall apply for the period referred to in paragraph 1 of this Article only if, on the date of conclusion of the research and development agreement, `specialisation in research and development` means that each of the Parties participates in the activities covered by the research and development and participates in the research activities and development between them in the following way: which they consider most appropriate; this does not apply to remunerated research and development; As a general rule, under a CSA or CSF, each participating member must have the right to use certain sub-rights developed in accordance with the agreement, without further payment. Therefore, a participant in the CSF should be allowed to use a procedure developed under the CSF without paying royalties. Ownership of the rights should not be transferred to the participants….