S druge strane, čini se da se u Ex post izvješću o transfernim cijenama iz 2017. pri primjeni metode usporedive cijene na slobodnom tržištu zanemaruje funkcionalna analiza iako se ta analiza smatra odlučujućim čimbenikom u analizi usporedivosti; vidjeti Smjernice OECD-a o transfernim cijenama iz 1995., točku 1.20.
A. As much as possible, yes, I think it made a lot of sense and, you know, that's what we did is that if the framework had been built that was -- you know, that we could leverage, it made really good economic sense to leverage that framework and evolve that framework to deal with the local nature of these markets. At the same time, right, again, it's not because you've got a framework that, you know, might work in the US It's like if we don't have the selection we can have whatever framework to do, fulfillment by Amazon or jewelry in that country without the local selection and the low prices there's not that much that will otherwise happen.“ Pri niektorých produktoch môžu byť skúsenosti získané na americkom trhu užitočné aj v Európe, ako v prípade Kindle, pretože americkí klienti sa rýchlejšie prispôsobujú novým technológiám, ale nemožno to zovšeobecniť, keďže Američania dávajú prednosť rôznym značkám (pozri výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 93, body 9 – 25).