Which of the Following Tax-Related Factors Need Not Be Considered

Which of the following tax-related factors need not be considered in assessing a foreign target?

A) corporate tax rates in the host country.
B) withholding tax rates in the host country.
C) withholding tax rates in the home country.
D) corporate tax rates in the home country.
E) all of the above must be considered in assessing a foreign target.