Business interoperation is important especially in electronic business. It requires the integration of business information, business documents and business processes. Nevertheless, while progress is made in these individual integration aspects, the issue of how to integrate the integrated results of business information, documents and processes requires to be resolved, that is, the vertical integration of the already-integrated results. This paper proposes a novel TRANSCODE approach to resolving this issue. This approach first describes business information, business documents and business processes in three TRANSCODE Structures, and then implements, conceptualizes and reifies them in a three-layer TRANSCODE Model, which is implemented in three XML specifications that demonstrates the concept reusability and model flexibility of TRANSCODE approach. Finally, the paper discusses its theoretic base and compares it with ebXML.