In Choosing the Correct Entry Strategy in the Context of the Tax

In choosing the correct entry strategy in the context of the tax environment,

A) exports are typically not affected by tax rules since they are made from the home country anyway.
B) it is best to organize a foreign branch in the early years if operations are not profitable.
C) it is best to organize a foreign subsidiary in the early years if operations are not profitable.
D) foreign tax incentives are not useful, because they are typically offset by home country regulations.