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because that would count as a loss in the stocktake report and plus you and your subsidiary arent the same business you just belong to the same parent company, so instead you sell it at a lower price to the subsidiary(usually in low tax rate countries), which reduces your profit thus meaning you...

Illegal dumping is where a company imports goods at a price below the homemarket price OR below the cost of production. Its illegal beachse businesses do this in order to get rid of the competition in that particular country and once the compeition is gone they recover their losses by marking up...