Intracorporate transfers is selling of goods / services by a firm in one country to an affiliated firm in anotherAn intracorporate transfer is the sale of goods by a firm in one country to an affiliated firm in another country. Such transfers are an important part of international trade. Many MNEs import and export semi-finished products and component parts constantly. By so doing, they use the productive capacity of both their domestic and foreign factories more efficiently‘Intra-corporate transfer’ means the temporary secondment of a third-country national from an undertaking that is established outside the territory of a Member State and to which the third-country national will return. In the context of globalisation, temporary transfers of human resources to a group’s branches and subsidiaries are becoming increasingly frequent, and ICTs are intended to give companies better access to managers, specialists and graduate trainees. The Commission estimates that the total number of intra-corporate transferees in the EU each year is approximately 16,500, or about four per cent of temporary migrant workers
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