That is because an integrated company, whose constituent parts transact amongst themselves, is able to set the prices and conditions of those internal dealings independently of other market participants, which, in turn, determine the taxable profit of the parts of that company taking part in those transactions [149].
Toutefois, malgré cette nature non contraignante, la Commission estime que le cadre de l'OCDE fournit aux administrations fiscales et aux multinationales des orientations utiles sur la manière d'assurer que les méthodes d'attribution des bénéfices et de fixation des prix de transfert produisent des résultats conformes aux conditions du marché.