The Great Big Company (GBC)is a CCPC Located in Saskatchewan

The Great Big Company (GBC)is a CCPC located in Saskatchewan. GBC owns a foreign subsidiary, The Little Company (TLC), which is located in a foreign country. GBC manufactures electronic component parts which are then sold to TLC for assembly. GBC is subject to a 27%
corporate tax rate and TLC is subject to a 19% corporate tax rate. Fiona Big, the CEO of GBC, has mentioned that due to the lower tax rate in the foreign country, the profits of GBC could be shifted to adjusting the selling price of the component parts.
Required:
A)Can Fiona Big adjust the selling price of the component parts in order to take advantage of the lo rate? Why or why not?
B)What are three methods used to establish transfer prices for non-arm's length transactions?