I) question

On an international scale, tax authorities and international organisations increasingly scrutinize and penalize multinational corporations for misusing transfer pricing. In light of this statement, critically evaluate why MNCs still engage in transfer pricing.

II) question

To assist a firm in managing its accounts receivable, marketing principles such as the five Cs of Credit are employed. For companies operating in the international landscape, briefly describe one additional C that must be accounted for and managed appropriately.