By Melanie Keller
In order to figure out the costs and sales for the linked businesses, move costs (TP) need to be set for the respective items of intra-group transfers (Organisation for financial Co-operation and improvement [OECD]). Intra-group transfers might be outlined because the transaction of exact or intangible estate from one entity of a MNE to a different entity, regarded as sale and “may practice to departments, divisions, subsidiaries, or associate company devices” . A TP for this reason is the inner financial price im-posed on items, companies or unmanufactured fabric that's transferred inside of a MNE staff. in line with the OECD (2010) intra-firm transfers are likewise de-fined as managed transactions (i.e., transactions among linked enterprises).
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