【单选题】Which one describes the arm's length standard?
A.
It means that intra-firm trade of multinationals should not be priced as if they took place between unrelated parties acting at arm's length in competitive markets
B.
The arm’s length standard is as the same as the transfer price
C.
The arm's length standard states that intra-firm trade of multinationals should be priced as if they took place between unrelated parties acting at arm's length in competitive markets
D.
All MNC intra-firm activities should be priced as if they took place between unrelated parties acting at arm's length in competitive markets