"Treaty Shopping" Is a Term That Applies to Which of the Following

"Treaty shopping" is a term that applies to which of the following situations?

A) An MNE includes as part of the country attractiveness scorecard a requirement that the country have a signed tax treaty with the home country.
B) Companies engage in passive operations only in countries where a tax treaty allows them to negotiate a zero withholding rate.
C) An MNE redirects transactions through its internal corporate network so as to benefit from tax treaty relationships between subsidiaries when the home country government has no direct tax treaty with the country of the subsidiary on the other side of the transaction.
D) All of the statements above are correct.
E) Only statements a and c are correct.