Final answer:
Transfer price refers to internal company transactions and is not the price for goods or services provided to an external company, making the statement false.
Step-by-step explanation:
The statement 'transfer price is the price charged when one segment provides goods or services to an external company' is false. Transfer pricing actually refers to the price charged for goods or services transferred between divisions or subsidiaries within the same company, not to an external company. Unilateral transfers, by contrast, are one-way payments that flow internationally with nothing received in return, and they do not constitute trade in goods or services but are rather related to investments and aid.