Question $19$

Which of the following is true about the transfer pricing methods of determining an arm's$-$length price?

a$.$ The cost$-$plus approach usually applies best to transfers to sales subsidiaries for ultimate distribution.

b$.$ The starting point for testing the appropriateness of transfer prices is a comparison with comparable uncontrolled t

c$.$ The resale method is most applicable for transfers of components or unfinished goods to overseas subsidiaries.

d$.$ The arm's$-$length standard is only applicable for commodities businesses.