Transfer pricing is countered by:

A、requiringaffiliatestodealwitheachotheratarm’slength.;
B、suspendingtreatybenefitsfornonresidentswhousetransferpricing.;
C、taxingmultinationalenterprisesonapercentageoftheirworldwideincome,regardlessofwhereitwasearnedorbywhichaffiliate.;
D、Botha.andc.above.