Review numerical example-1 and example-2 in Transfer pricing, then select the best strategy

Question options:

a)If governments and tax authorities are to be considered, always err on the side of signing advance pricing arrangements (APAs)

b)If governments and tax authorities are to be considered, always err on the side of high transfer prices to be free of any litigation

c)If governments and tax authorities are to be considered, always err on the side of low transfer prices to be free of any litigation

d)If governments and tax authorities are to be considered, always err on the side of whatever is best strategy for your corporation from your point of view