It's fairly nuanced and there are different standards used, but one key one is arm's length pricing. You need to charge what you would charge an arm's length cu

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