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