Question 14 (2 points) To ensure optimal group profit a transfer pricing policy should seek to ensure: 1. subsidiaries always source supplies, where available, from fellow group companies 2. subsidiaries always source supplies, where available, from fellow group companies as long as the price matches the best available external market price 3. subsidiaries always source supplies, where available, from fellow group companies as long as the supplier is in a lower tax jurisdiction 4. subsidiaries always source supplies, where available, from fellow group companies as long as the variable cost of the supplier is lower than the best available external market price 8 8