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Disclaimer:  Economics Help Desk is being offered on the TPN as a forum for the exchange of ideas relating to specific, real-world, transfer pricing situations. As such, we will try to provide ideas on alternative ways of approaching issues, based on the information provided. However, the information conveyed represents ideas only, and should not be construed as specific legal, tax, or economic advice. Communication with the Economics Help Desk does not constitute a client relationship with Economic Consulting Services, LLC. Furthermore, electronic mail interchange with this site may not be secure. Users are welcome to discuss establishing a client relationship with ECS for advice concerning specific transfer pricing matters, subject to a check for conflicts with ECS' existing client base.