Factors which need to be considered in relation to transfer pricing include:

Question

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All the given options (A: relative taxation rates of different countries, B: global regulation, and C: management incentives and performance) are factors that need to be considered in relation to transfer pricing. These elements influence how transfer prices are set and managed within multinational corporations to ensure compliance, efficiency, and alignment with corporate objectives.

Factors Which Need to Be Considered in Relation to Transfer