To avoid the base erosion of higher tax jurisdictions through shifting profits via inflated transfer prices towards lower tax countries, transactions between a taxpayer and its associated enterprise(s) should be subject to pricing adjustments in line with the 'arm's length' principle, which is a generally applied criterion.
Za preprečevanje erozije davčne osnove jurisdikcij z višjo davčno stopnjo prek preusmerjanja dobička v države z nižjo davčno stopnjo v obliki previsokih transfernih cen bi morale za transakcije med davčnim zavezancem in povezanimi podjetji veljati prilagoditve cen v skladu z neodvisnim tržnim načelom, ki je splošno veljavno merilo.