Subcontracting
Subcontracting is a contract whereby an undertaking, the so-called "mutual contractor", applies to another undertaking, the "subcontractor", referred to as "taxable person", to carry out part of his production or of the components necessary for its production. Subcontracting enterprises are undertakings to which certain parts of the work are approved. The subcontractor is different from the mere supplier because it manufactures a product designed by the sponsor, or often in common with it. The product is manufactured by the subcontractor on behalf of the limited partner and does not bear its name. The subcontractor is solely responsible for the compliance of its performance with the guidelines of the sponsor.