Editing Transfer pricing (section)

===Market level, economic conditions and geography===

Goods, services, or property may be provided to different levels of buyers or users:  producer to wholesaler, wholesaler to wholesaler, wholesaler to retailer, or for ultimate consumption.  Market conditions, and thus prices, vary greatly at these levels.  In addition, prices may vary greatly between different economies or geographies.  For example, a head of cauliflower at a retail market will command a vastly different price in unelectrified rural India than in Tokyo.  Buyers or sellers may have different market shares that allow them to achieve volume discounts or exert sufficient pressure on the other party to lower prices.  Where prices are to be compared, the putative comparables must be at the same market level, within the same or similar economic and geographic environments, and under the same or similar conditions.<ref>OECD Guidelines 1.30, 26 CFR 1.482-1(d)(3)(iv).</ref>