Those transactions, for example, contracts entered into for purposes of transfer pricing may involve terms and conditions that are different to those included in similar contracts entered into by unrelated commercial parties on usual commercial terms.
这些交易，例如为调拨价格而订立的合同，30所涉条款和条件可能有别于不相关的合同当事方按照通常商业条款而订立的类似合同。