[WS:] It certainly was not. Transfer pricing is a standard accounting procedure in multidivisional corporations and it has been in place since the 1930s. Its main function is to allocate resources within the corporation rather than merely to evade taxes. If it is used that way, it takes advantage of some enabling mechanism, such as tax laws or loopholes in it.
The problem with Apple was not that they relocated their operations to a lower tax jurisdiction, but that they failed to declare any jurisdiction as their residence for the sole purpose of tax evasion. This failure may be criminal. Moving operations to another location is typically justified on business grounds of which lower taxes are a part, but failure to claim residence serves no business purpose other than tax evasion. They deserve justice China-style - death penalty, and make them pay for the bullets.
-- Wojtek
"An anarchist is a neoliberal without money."