Which of the Following Statements Regarding the Taxation of International

Which of the following statements regarding the taxation of international corporate profits is FALSE?

A) Prior to the Tax Cuts & Jobs Act of 2017,U.S.tax policy required U.S.corporations to pay taxes on their foreign income at the same rate as profits earned in the United States.
B) The home government gets an opportunity to tax the income from a foreign project to the domestic firm.
C) The general international arrangement prevailing with respect to taxation of corporate profits is that the home country gets the first opportunity to tax income.
D) The home government must establish a tax policy specifying its treatment of foreign income and foreign taxes paid on that income.