tied empties in intercompany stock transport order

Hello,

I am new to MM and I need to setup an intercompany stock transport order for articles with tied empties. The problem is that in issuing company only full product must be managed in IM ( for example mineral water with a plastic bottle comes as one item in all documents at a price of 1,25), but in receiving company a product and a tied empty must be managed separately in IM (in all documents mineral water appers at a price 1,00 and separate item - plastic bottle at a price 0,25 ). Do you have any idea on how to setup this process (also the reverse STO) so that two companies in their documents (PO, Outbound delivery, GI, GR, Billing document, Incoming invoice) could have 1 or 2 items depending on state regulations?

Thank you.