1 lighed med artikel 9, stk. 1, i OECD's modeloverenskomst bestemmes det i konventionen, at de interne afregningspriser, der aftales mellem forbundne foretagender, kan ændres, hvis de ikke svarer til de priser, der aftales mellem særskilte foretagender under de samme vilkår (»arm's length«­princippet).
In line with Article 9(1) of the OECD Model Convention, the Convention provides that the prices agreed between associated enterprises can be adjusted for tax purposes if they differ from those which would be charged under the same conditions between independent enterprises (the 'arm's length' principle).