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14.18.    Finally, compilers are advised to develop appropriate procedures to separately identify service transactions between related (affiliated) enterprises, as recommended in MSITS 2010.It is good practice to carefully examine the valuation of services transactions between related enterprises, since the recorded transactions could be under- or overestimated, misrepresenting the real flows of the economy. Compilers should be concerned that intrafirm trade might not reflect the real trade, as measured by market prices, that benefits from fiscal and taxation regulations, since transfer pricing is used for the valuation of services transactions.


Next: B. Compilation of individual service categories


[1] OECD, Frascati Manual: Proposed Standard Practice for Surveys on Research and Experimental Development, 6th ed. (Paris, 2002). Note that at the time of writing, the Frascati Manual is being revised, in part to provide better alignment with the national accounts.