The study looked at how prices set by U.S. companies differ between regular customers and related parties. They found that U.S. exporters charge higher prices to regular customers compared to related parties. This price difference is smaller for basic goods than for unique products, and it increases with the size of the company and its share of exports. The price gap is also bigger for goods sent to countries with lower taxes and higher tariffs. Additionally, changes in exchange rates affect regular customer and related party prices differently; when the dollar gets stronger, the price difference decreases.