Impediments to Purchase of Foreign Shares Directly in a Foreign

Impediments to purchase of foreign shares directly in a foreign market include each of a) through d) EXCEPT

A) cross-border differences in accounting conventions and tax laws
B) difficulty in obtaining or interpreting information, or both
C) higher transaction costs including commissions
D) the inconvenience of receiving dividends in a foreign currency
E) Each of the above is an impediment