This article is co-authored with Mr. Tim Cummins - President of IACCM. Part of the post was originally published in the Negotiator Magazine. This is the 12 th year that IACCM has undertaken its worldwide research and each year they have discovered that most business-to-business negotiations are dominated by discussions over financial issues (price and payment) and risk allocation (liabilities, indemnities, data security, performance undertakings and liquidated damages).