International transaction defined as cross border dealings between associated enterprises, covering property, services, financing and intangibles.

The clause defines international transaction as a transaction between associated enterprises with at least one non resident, covering tangible and intangible property transactions, capital financing and securities, provision of services, business restructurings, and cost sharing or apportionment arrangements. It deems certain third party dealings to be international transactions where terms are determined with an associated enterprise and further specifies categories of intangible property, including marketing, technology, data processing, engineering, customer and goodwill related assets.

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