Manual on Statistics of International Trade in Services

D.  Transactions between related parties 
3.36.  Information on the value of all transactions 
between related parties is helpful in understanding the 
degree to which globalization of services supply is 
taking place. The present Manual therefore recommends 
that data on transactions in services separately identify 
transactions with related enterprises and transactions 
with unrelated enterprises. Although that breakdown 
would be most informative at the level of the detailed 
EBOPS classification, it is recognized that this could 
place a large burden on both suppliers and compilers of 
data and could also pose additional problems of 
confidentiality. Therefore, the present Manual 
recommends that such a breakdown be made only at the 

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total services transactions level. This recommendation is 
accorded a lower priority than the compilation of 
statistics, including the memorandum items, at the level 
of detail described in EBOPS. It is also of lower priority 
than the development of FATS statistics (see chapter IV 
below) and statistics on the movement of natural persons 
supplying services under the GATS (see annex I). 
3.37. On a related issue, paragraph 3.16 above 
discusses some particular difficulties inherent in the 
valuation of transactions between related enterprises. A 
further difficulty may arise in the identification of the 
nature of the services that are provided between related 
enterprises. That issue is discussed further in paragraph 
3.135 below, but it occurs particularly where parent 
enterprises supply general management services and 
require reimbursement for costs settled directly on 
behalf of their branches, subsidiaries and associates. 
Those transactions between related parties that are not 
separately identifiable transactions are classified 
separately in EBOPS to the component services between 
affiliated enterprises, n.i.e.