Transfer price

In Section 1001 of the U.S. Copyright Law, the " transfer price of a digital audio recording device or a digital audio recording medium &mdash;
 * (A) is, subject to subparagraph (B) &mdash;
 * (i)in the case of an imported product, the actual entered value at United States Customs (exclusive of any freight, insurance, and applicable duty), and


 * (ii)in the case of a domestic product, the manufacturer’s transfer price (FOB the manufacturer, and exclusive of any direct sales taxes or excise taxes incurred in connection with the sale); and


 * (B)shall, in a case in which the transferor and transferee are related entities or within a single entity, not be less than a reasonable arms-length price under the principles of the regulations adopted pursuant to section 482 of the Internal Revenue Code of 1986, or any successor provision to such section.”