Transfer pricing problems have been extensively researched by a number of scholars. It is well recognized that transfer pricing problems have a multiple-criteria (objectives) feature and can be formulated as a model of multiple-criteria linear programming. However, few methods have the capability of dealing with all possible optimal trade-offs of multiple criteria in optimal solutions of the models. In this paper a linear multiple-factor model is developed to provide managers with a more systematic and comprehensive scenario of all possible optimal transfer prices depending on both multiple criteria and multiple constraint levels. The trade-offs of all possible optimal transfer prices can be used as a basis for managers of a corporation to make a high-quality decision in selecting their transfer pricing systems for business competition.