ESR

A Dubai based company ABC LLC has subsidiary XYZ  in Malashiya (It is falling within ESR Group deifinition). XYZ Malashiya based subsidiary company outsourcing their some technical support work to Dubai based ABC company.  ABC LLC company is company providing services to subsidiary XYZ customers and billing to directly to subsidiary XYZ. Our doubt is that whether services provided to third party and billing to subsidiaries will cover in "Distribution service center business" definition ? Do we need consider billing amount in ESR report or not ? Please suggest. 

Thanks, Tejveer Singh  


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