Which of These Statements Is Incorrect

Which of these statements is incorrect?

A) U.S corporations are exempt from taxes on profits they repatriate back to the United States from overseas.
B) TNCs can lower their taxes by shifting control of their intellectual property to a shell company in a tax haven.
C) Transfer pricing is a means for TNCs to lower their global tax bill.
D) The OECD has for years tried to tackle base erosion and profit shifting (BEPS) .