Editing Transfer pricing (section)

===Adjustments===
OECD rules generally do not permit tax authorities to make adjustments if prices charged between related parties are within the arm's length range.  Where prices are outside such range, the prices may be adjusted to the most appropriate point.<ref>OECD Guidelines 1.45-1.48</ref>  The burden of proof of the appropriateness of an adjustment is generally on the tax authority.