A Tax Haven Country Is One That Has All Except

A tax haven country is one that has all except which of the following characteristics?

A) Low tax rates on income from foreign investments earned by resident corporations and a low withholding rate on dividend transfers to foreign owners.
B) Independence of foreign-owned service facilities from the local economy so that an unstable business environment will have no impact on foreign-owned operations that have no transactions with local people or companies.
C) An infrastructure that supports sophisticated financial services, including advanced telecommunications and computer capabilities, highly trained professional office workers, and financial institutions of unquestioned strength and integrity.
D) A stable financial system and currency that permits resident companies to engage in transactions and maintain accounts in many different currencies and to move from one currency to another one easily, inexpensively, and quickly.
E) All of the statements above are characteristics of tax havens.