When the Income Tax Rate in the Host Country Is

When the income tax rate in the host country is greater than the tax rate in the parent country,

A) it is beneficial to follow a high markup policy on transferred goods and services from the parent to a foreign affiliate.
B) it is beneficial to follow a low markup policy on transferred goods and services from the parent to a foreign affiliate.
C) transfer pricing will not affect the total tax liability, net of foreign tax credit offsets.
D) none of the above