Company A is a tax resident of Country A and sells goods to a related company, Company B which is tax resident of Country B. The related party transaction poises a concern to the tax authority of ___________ if ___________.

• Country A; Company A sells to Company B at a rate lower than market rate.
• None of the listed choices.
• Country A; Company A sells to Company B at a rate higher than market rate.
• Country B; Company A sells to Company B at a rate lower than market rate.

Is the answer none of the listed choices? Please help.