> It's pretty easy to value custom built components whatever you like. Not if you’ve valued them very differently before in different tax jurisdictions. There’

> It's pretty easy to value custom built components whatever you like. Not if you’ve valued them very differently before in different tax jurisdictions. There’s definitely a certain degree of freedom in how the components of a finished product are valued when they have no, or very limited, alternative uses, but you can’t just pick a number arbitrarily out of a hat. Companies have to do internal cost accounting to figure out whether manufacturing a component to a certain quality, or in a certain place makes sense, and while there may not be exact equivalents on the open market there will be close ones in most cases. Worst comes to worst you can see how much an order of size X would cost from a manufacturer capable of producing the component. There are many degrees of freedom in transfer pricing but they’re finite.