Which of the following measures and$/$or plans and$/$or policies could counter the misuse of transfer pricing by MNCs as the primary mechanism to minimize their overall global tax payment:

Question $3$ Answer

a$.$

OECD international guidelines rely on the arm$$s length principle: transfer prices should be consistent with prices charged in comparable transactions between independent parties

b$.$

OECD and G$20$ expects the MNCs to publish their policies with respect to transfer pricing and report them to G$20$

c$.$

The OECD will establish a new body to collect information about transfer policies and relevant transactions of all MNCs around the world

d$.$

Only B and C

e$.$

Only A and B