Using the total taxes payable on 3a, 3b, 4a and 4b, which currency should the price be set in (the high tax country currency or the low tax country currency) to take advantage of payment timing? 6. Using the answers to 1b, 2c, 3c, and 4c, what would the general rules be for transfer pricing and for payment timing or currency choice be if the company receiving the payment is in the high tax country?