flectra/addons/report_intrastat/security/report_intrastat_security.xml

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<?xml version="1.0" encoding="utf-8"?>
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<flectra>
<data>
<record id="invoice_analysis_comp_rule" model="ir.rule">
<field name="name">Intrastat multi-company</field>
<field name="model_id" ref="model_report_intrastat"/>
<field name="global" eval="True"/>
<field name="domain_force">['|',('company_id','=',False),('company_id','child_of',[user.company_id.id])]</field>
</record>
</data>
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</flectra>