Pastoral leaders need to know how to keep the life of a community alive and how to keep it effectively engaged in a way of abundant life, both for
the sake of the specific company of people who make up that congregation and fur the sake of the larger world.
Even if every effort is made to secure sufficient comparable transactions or overall to secure sufficient comparables with regard to similar entities and their overall or sector / market
specific profitability, the development
of transfer pricing documentation is as much
of an art as it is a science because no two
companies or transactions are alike, and adjustments always need to be made for the
sake of consistency.