For companies operating plants in different tax jurisdictions where Transfer Prices are in play, your instructor argued......... Transfer Pricing decisions are best made by head office personnel as they have the "accounting/financial analysis/tax" expertise and are unbiased when it comes to making the best decision on behalf of the entire company Transfer Pricing decisions are best made by operating plant managers as they have the "inhouse expertise" to make the best decision on behalf of the entire company Transfer Pricing decisions are best made by the operating plant managers/accountants as they have the "local market expertise" to make the best decision on behalf of the entire company