International transfer pricing is primarily used not to evaluate performance,but to minimize taxes.

Question

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International transfer pricing refers to the prices at which goods, services, and intangible property are traded within multinational enterprises. Its primary purpose is to allocate profits and minimize taxes among different jurisdictions. Therefore, it is primarily used for tax planning and compliance purposes rather than evaluating the performance of different entities in the multinational enterprise.

International Transfer Pricing Is Primarily Used Not to Evaluate Performance,but