(f) Sales process including pricing models (g) Governance roles and processes including Boards, committees and panels together with those individuals that are members. Details of the group’s strategy for intellectual property/other intangibles, including arrangements in place between two foreign group entities which affect how the group’s commercial activity is carried on in the UK (for example a royalty agreement between a group IP holder and a foreign EMEA sales hub entity which books sales to UK customers). Details of any internal governance documents outlining the negotiation and sales contract approval process. The information and document request should be tailored to the specifics of the company concerned and the sector it operates in. In some cases the relevant value chain will relate to a particular line of business. In other cases there may be more than one such value chain presenting diverted profits risks.