Editing Transfer pricing (section)

===Nature of property or services===

Comparability is best achieved where identical items are compared.  However, in some cases it is possible to make reliable adjustments for differences in the particular items, such as differences in features or quality.<ref>OECD Guidelines 1.19, 2.7, [http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:6.0.1.1.1.0.8.183&idno=26 26 CFR 1.482-3(b)(2)(ii)(A)], [http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:6.0.1.1.1.0.8.191&idno=26 26 CFR 1.482-9(c)(2)(ii)(A)].</ref>  For example, gold prices might be adjusted based on the weight of the actual gold (one ounce of 10 carat gold would be half the price of one ounce of 20 carat gold).