翻译求助，OECD转让定价指南中的几句话

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段落来源于OECD2010，如下：    However,there are two particular circumstances in whichit may,exceptionally, be both appropriate and legitimate for a tax administration to consider disregarding the structureadopted by a taxpayer in entering into a controlled transaction. The first circumstance arises where the economic substance of a transaction differs from its form. In such a case the tax administration may disregard the parties’ characterisation of the transaction and re-characterise it in accordance with its substance. An example of this circumstance would be an investment in an associated enterprisein the form of interest-bearing debt when, at arm’s length, having regard tothe economic circumstances of the borrowing company, the investment would notbe expected to be structured in this way.
    最后一句难住我了，前面的还好，至于文中的“it”可以暂时不管具体指代什么，主要帮我翻译下最后一句话，哪怕有个大概意思也行！非常感谢！

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关键词：转让定价 OECD ECD OEC Transaction 求助 指南 翻译 OECD 转让定价

不好翻译呀。。。。

正是不好翻译才来求助的！我也老头疼的！

段落来源于OECD2010，如下：    However,there are two particular circumstances in whichit may,exceptionally, be both appropriate and legitimate for a tax administration to consider disregarding the structureadopted by a taxpayer in entering into a controlled transaction. The first circumstance arises where the economic substance of a transaction differs from its form. In such a case the tax administration may disregard the parties’ characterisation of the transaction and re-characterise it in accordance with its substance. An example of this circumstance would be an investment in an associated enterprise in the form of interest-bearing debt when, at arm’s length, having regard to the economic circumstances of the borrowing company, the investment would not be expected to be structured in this way.

仅供参考。该段讲述关联方融资。最后一句话：举一个这种情况下的例子，根据借款人的经济环境按照独立交易原则，以收取利息的方式借款给关联公司，这种投资方式并不应该如此设计。