A Company Shipping Goods Between Two High Tax Countries May

A company shipping goods between two high tax countries may employ which type of transfer pricing strategy to minimize its global tax liabilities:

A) Goods are exported at full price plus additional margins and sold in the importing market at 'cost'
B) Goods are shipped at cost from the exporting country to a tax haven and re-exported at fall price to the importing nation where they are sold at 'cost'
C) Goods are exported at cost and premium margins added in the importing country
D) None of the above