In which of the following scenarios would transfer pricing be used?
A. Company A owns Company B; Company B sells goods to Company A.
B. Company A does not own Company B. Company A charges Company B a fee to sell Company B’s goods without taking ownership of the goods.
C. Company A owns both Company B and Company C; all three companies sell goods to the public.
D. Company A moves goods internally from one location to another.
Answer: A