rephrase this paragraph: Unlawful cost transfer and income distribution are strategies used by global companies to adjust their financial dealings and move earnings to areas with lower taxes, thus decreasing their total tax obligations. Unlawful cost transfer is the process of setting prices for products, services, or intellectual property that are exchanged within the multinational corporation at artificially inflated or deflated rates, straying from the arm's length principle. This enables the multinational corporation to transfer earnings to subsidiaries situated in regions with more favorable, lower tax rates. Allocation of income involves allocating a disproportionate amount of income or expenses to entities in low-tax jurisdictions, again with the intention of minimizing tax obligations. These actions are deemed illegal as they compromise the tenets of equitable taxation and could lead to substantial financial deficits for governments. Globally, tax agencies are diligently striving to identify and counteract these actions to guarantee that multinational corporations contribute an appropriate amount of taxes, reflecting the economic reality of their transactions