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In which of the following scenarios would transfer pricing be used?

In which of the following scenarios would transfer pricing be used?

A.

Company A owns Company B; Company B sells goods to Company A.

B.

Company A does not own Company B. Company A charges Company B a fee to sell Company B's goods without taking ownership of the goods.

C.

Company A owns both Company B and Company C; all three companies sell goods to the public.

D.

Company A moves goods internally from one location to another.

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