You are tasked with researching the ethical implications inherent in Transfer Pricing for your organization. You work for a multinational company as a management accountant. Your department has recently faced a debate on whether or not multinational enterprises should face greater regulations in regards to transfer pricing?

Create a memo to your CFO explaining your opinion on whether or not multinational enterprises should face greater regulations in regards to transfer pricing? Include your reasoning and dilemmas in your opinion.

Please cite the sources used.