_____ Which of the Following Statements Is False

_____ Which of the following statements is false?

A) Fair transfer pricing is an issue to be dealt with regardless of whether the foreign unit is a branch or subsidiary.
B) Foreign tax credits may come into play for both a foreign subsidiary and a foreign branch.
C) Dividend withholding tax credits will not result if the foreign unit is a branch.
D) In certain situations, the earnings of a foreign subsidiary may be taxed in the United States prior to the payment of dividends to the U.S. parent company.
E) None of the above.