Tax Considerations Should Play No Part in Determining a Transfer

question 32

True/False

Tax considerations should play no part in determining a transfer price between international divisions of a firm.

---

Definitions:

Three-box Model

A model of memory proposed by Richard Atkinson and Richard Shiffrin that includes three stores: sensory memory, short-term memory, and long-term memory.

Sensory Register

The initial stage of memory, where sensory information is stored for a very brief period before it is processed or discarded.

Incoming Information

Data or signals received by a system or individual for processing or action.

Auditory Images

Mental representations of sounds that are not currently being heard, often involved in memory and imagination.