Examlex
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Intragroup Sale
Transactions involving the sale of goods or services between subsidiaries within the same parent company, often scrutinized for transfer pricing and tax implications.
Intragroup Transfer
Transactions between companies that are part of the same corporate group, such as the sale of goods or services, transfer of assets, or sharing of resources.
Inventories
Quantifiable goods or materials held by a company for the purpose of sale in the ordinary course of business, production, or use in creating goods and services.
Depreciable Asset
An asset that decreases in value over time due to use, wear and tear, or obsolescence and can be written off against income.
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