The EU–Fatty Alcohols decision of the Appellate Body addressed an important issue of the scope of permissible adjustments under Article 2.4 of the Agreement on Interpretation of Article VI of the GATT 1994, focusing on the ‘mark-up’ paid by an Indonesian exporter to a related company as a difference affecting price comparability between the export price and the normal value. The Appellate Body confirmed that the primary focus of the investigating authority's assessment is on whether the relationship between related companies can be demonstrated to be a factor that impacts the prices of the relevant transactions. This case raises the question of whether a harmonized approach to transfer pricing across different regulatory areas would be useful to bring greater consistency of treatment and certainty to international transactions.

中文翻译：

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欧盟-脂肪醇（印度尼西亚）：公司结构、转让定价和倾销

这欧盟-脂肪醇上诉机构的决定解决了一个重要问题，即根据 1994 年关贸总协定第六条解释协议第 2.4 条允许调整的范围，重点是印度尼西亚出口商向相关公司支付的“加价”作为影响出口价格与正常价值之间价格可比性的差异。上诉机构确认，调查机关评估的主要重点是关联公司之间的关系是否可以证明是影响相关交易价格的因素。该案例提出了一个问题，即跨不同监管领域的转让定价统一方法是否有助于为国际交易带来更大的处理一致性和确定性。