Please expain to me the meaning of "would" in the text below. Thanks

1.Thus, a tax adjustment under the arm's length
principle would not affect the underlying contractual obligations for non-tax
purposes between the associated enterprises, and may be appropriate even
where there is no intent to minimize or avoid tax. The consideration of
transfer pricing should not be confused with the consideration of problems
of tax fraud or tax avoidance, even though transfer pricing policies may be
used for such purposes.