Because Some Countries Have a Lower Withholding Tax on Interest

Because some countries have a lower withholding tax on interest than they do for dividends,multinational corporations may finance foreign operations with debt rather than equity. What additional reason may a MNC have for using this investment strategy?

A) Interest is generally a deductible expense,whereas dividends paid are not.
B) Dividends require a cash outflow but interest does not.
C) Cash flows from dividends must be discounted using the cost of capital,which is not the case for interest.
D) all of the above