What is the LEAST likely reason that MNEs set arbitrary transfer prices?

Question

Quizplus · Accepted Answer

Setting arbitrary transfer prices would not contribute to achieving economies of scale on a global level. It would be against the MNE's interest to set prices that hinder their ability to benefit from economies of scale. The other options are more likely reasons for arbitrary transfer pricing. A) taking advantage of tax differences between countries allows MNEs to reduce their overall tax burden. C) circumventing national controls allows MNEs to avoid regulations that could limit their operations or profitability. D) manipulating profits through transfer pricing allows MNEs to shift profits to subsidiaries in low-tax jurisdictions, increasing overall profits and reducing their tax liability.

What Is the LEAST Likely Reason That MNEs Set Arbitrary