Transfer Pricing Issues Arise

Transfer pricing issues arise:

A) When tangible goods are transferred between related parties operating in different taxing jurisdictions.
B) When rights to use intangible assets, such as patents or trademarks, are licensed between related parties operating in different taxing jurisdictions.
C) When tangible goods are transferred between related parties operating in different taxing jurisdictions and when rights to use intangible assets, such as patents or trademarks, are licensed between related parties operating in different taxing jurisdictions.
D) None of these situations creates transfer pricing issues.