As a shareholder you may require the business to guarantee that every deal negotiated with customers and suppliers are defined on an arm's length basis or face

As a shareholder you may require the business to guarantee that every deal negotiated with customers and suppliers are defined on an arm's length basis or face negligence or wrongdoing. Every holding has transfer pricing [1] as BAU, and I can assume that it is also the case for IBM [1] https://en.wikipedia.org/wiki/Transfer_pricing https://en.wikipedia.org/wiki/Transfer_pricing