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