Manipulation of a company's pricing structure for tax advantages is known as _______.

Question

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Transfer pricing refers to the practice of setting prices for goods or services sold between different units of the same company. By manipulating the transfer pricing, companies can shift profits to subsidiaries located in countries with lower tax rates, thereby reducing their overall tax liability. This practice is often criticized for its lack of transparency and potential for abuse. Price controls, variable pricing, and transfer costing are not directly related to tax advantages.

Manipulation of a Company's Pricing Structure for Tax Advantages Is