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Transfer pricing is the pricing of transactions between companies that belong to the same group — goods, services, licences, loans and guarantees. Because those prices shift profit from one country's tax base into another's, tax law does not let a group set them freely: the conditions have to match what independent enterprises would have agreed, the arm's length principle whose authoritative statement is Article 9(1) of the OECD Model Tax Convention. Nothing about that depends on intent. The rules apply to every cross-border intercompany transaction, and the only question they ask is whether the conditions agreed differ from those independent parties would have agreed.
