provide a paragraph comment of 6 lines about this: Globalization has opened the door for companies to consider expanding their operations both locally and abroad, given the ease with which it is possible to do business today. In a negotiation between two independent parties, transactions are carried out at a certain market price, which constitutes the level at which both parties are willing to execute the operation. However, when it comes to two different units within the same company or two related companies, the panorama is a little different, since the interests of the common shareholder must be incorporated. KPMG S.A. (2024) points out that the transfer price is the value set by two related companies for the transfer of goods, services and all types of rights. According to this source, in Costa Rica article 81 of the Income Tax Law establishes that companies that carry out transactions with their related parties must determine and demonstrate that their inter-company income and deductions are determined just as independent entities would have done. under comparable conditions. Likewise, Thornton, G. (2023) points out that, beyond complying with tax regulations, transfer pricing has a significant impact on companies' financial and strategic decision-making. Establishing inappropriate prices can distort the financial results of different lines of business, making it difficult to accurately evaluate the performance and profitability of each segment of the company, which can lead to erroneous decisions about resource allocation, investments and operational policies. In contrast, adequate transfer pricing can contribute to improving efficiency and collaboration within the corporate group, since, by encouraging fair competition and an equitable exchange of resources, intragroup operations can become more productive and aligned with the overall objectives of the corporate group. the company. On the other hand, according to Transfer Pricing Specialists (2024), some of the methods to determine transfer prices are the following: Comparable free price method: consists of valuing the linked transaction at the price that would have been agreed upon by independent parties exchanging an identical or very similar good or service under identical or very similar conditions. Resale price method: part of the price at which the marketing related party resells the merchandise to final customers and a gross market resale margin is subtracted, in order to obtain the transfer price. Cost plus method: obtained by adding the direct and indirect costs associated with the production of goods or the provision of a service plus a gross market profit margin. Net operating margin method: compares the net margin derived from the related operation that is obtained from carrying out comparable operations between independent parties. Method of distribution of results: it is based on determining transfer prices in such a way that they distribute the common result (profit or loss) derived from the performance of related operations between the people or entities that carry them out, based on a criterion that adequately reflects the conditions that would have been entered into by independent persons or entities in similar circumstances. In this context, it is important to analyze the functions of transfer pricing from different angles: Operational function Prada (2011) points out that the analysis of transfer prices contributes to optimizing the distribution of resources between the different units of the company, since it allows establishing sales prices in accordance with the market, which leads to a fair allocation of income. and expenses between related companies. Likewise, the efficient allocation of the costs and benefits of each unit allows individual performance to be evaluated. Finally, they contribute to complying with the tax regulations of the different jurisdictions where it operates, while guaranteeing the transparency and traceability of tra