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Benchmarking is a technique that must be used in the unfreezing stage of Lewin's change model.
Intra-entity Gains
Profits realized from transactions within the same entity, often eliminated in preparation of the consolidated financial statements.
Separate Tax Returns
Tax filings made by individuals or married couples separately, rather than a joint tax return, often to optimize tax liability.
Intra-entity Dividends
Dividends that are paid by one part of a company to another part of the same company.
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