What Is a Major Limitation to the Apparent Incentive of Tax

What is a major limitation to the apparent incentive of tax holidays?

A) If a MNC is taxed on worldwide income,it will eventually pay tax on the foreign income when it is repatriated.
B) Income earned by multinational corporations must remain in the foreign country offering the tax holiday.
C) The tax holidays are only available to large multinational corporations.
D) Tax holidays are offered only by governments with the ten weakest economies.