The practice of creating an artificial price to use in its accounts when a firm sells goods from a division located in one country to a division within the U.S. is referred to as:

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This practice is known as transfer pricing, where a price is artificially created to transfer goods or services between divisions of the same company located in different countries. This is often done to reduce tax liabilities in high-tax countries by shifting profits to companies located in low-tax countries.

The Practice of Creating an Artificial Price to Use in Its