It&#x27;s fairly nuanced and there are different standards used, but one key one is arm&#x27;s length pricing. You need to charge what you would charge an arm&#x27;s length customer (ie. market price).<p>Another standard does, in fact, set a minimum level of transactional profit based on comparable businesses. [0]<p>[0] <a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Transfer_pricing#Comparable_profits_method" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Transfer_pricing#Comparable_pr...</a>