What good TP habits are easy to do, but easy not to do?

Whenever the going gets tough and my mind is looking to blame anyone but myself, I turn to the late, great Jim Rohn to get me back on track.

Jim Rohn used to say that your philosophy is like the set of your sail. A small change can make a big difference to where you end up.

What did he mean by philosophy? Well, it includes daily habits: doing the right things, and avoiding the wrong things.

Jim Rohn said that good habits are easy to do. But easy not to do.

It’s choosing the ‘easy not to do’ path that results in failure rather than success.

So in TP compliance, what are the good ‘easy to do’ habits that lead to success (in the form of robust TP positions)?

I would vote for making sure that the TP policies of every group includes a simple matrix, listing out each intercompany transaction type, and describing the transaction, the parties, the TP method and the pricing. (So often we come across TP policies without this basic information.)

What would you vote for?