This comparison is undertaken in order to determine whether these conditions have affected the prices used, and hence whether that a transfer pricing adjustment needs to be made - recalculating the profits which would have accrued to the enterprise in the absence of such conditions, or adjusting the conditions themselves to replicate those which would be made between independent enterprises.
This comparison is undertaken in order to determine whether these conditions have affected the prices used, and hence whether that a transfer pricing adjustment needs to be made - recalculating the profits which would have accrued to the enterprise in the absence of such conditions, or adjusting the conditions themselves to replicate those which would be made between independent enterprises.