The 91热爆 provides goods and services within the 91热爆 Group in the interests of efficiency and to maximise economies of scale. The 91热爆’s approach to internal charging, or ‘transfer pricing’, is based on the overarching principle that the 91热爆’s commercial subsidiaries should receive no unfair advantage as a result of their relationship with the 91热爆 Public Services. The 91热爆 also sells some goods and services to third parties outside of the 91热爆 group where this is permitted a trading activity.
The 91热爆’s Group Trading Manual sets out the 91热爆’s general principles for transfer pricing with all of its commercial subsidiaries and third parties, alongside further details of the pricing methodologies the 91热爆 has put in place for different goods and services. This document can be accessed at the link below.
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91热爆 Fair Trading: Consolidated Group Trading Manual 23 July 2024