Which of the Following Statements Is/are True

Multiple Choice

Which of the following statements is/are true?
When a multinational company transfers goods or services between business units located in different countries:
i. the tax rates of the different countries will have no effect on overall company profits.
ii. the result is a moving of profits from one country to another.
iii. the company will consider the tax rates of the different countries when determining the transfer price.

A) i
B) ii
C) i and ii
D) ii and iii