Which of the following is an incentive for managers who must deal with different tax rates in international markets?

A Choose high transfer prices when goods are transferred to profit centers in a country with a high tax rate.

B Avoid transferring goods to foreign countries to avoid tariffs.

C Choose high transfer prices when goods are transferred to profit centers in a country with a low tax rate.

D Choose low transfer prices when goods are transferred to profit centers in a country with a high tax rate.