Which of the Following Statements Is Most Correct

Which of the following statements is most correct?

A) Most, if not all, countries charge income taxes on corporate income because economic theory suggests that this form of taxation does not adversely affect overall growth of an economy.
B) The European Union uses a value-added tax (VAT) whereby a tax is levied at each stage of production on the value added in that stage.
C) Income earned by residents of one country from passive investments made in other countries is generally subject to tax where the income is earned as well as in the home country. The country where it is earned often collects this tax in the form of a withholding tax.
D) All of the statements above are correct.
E) Only statements b and c are correct.