Withholding Taxes on Dividends Paid by a Foreign Subsidiary to a Parent

Withholding taxes on dividends paid by a foreign subsidiary to a parent can be reduced by:

A) raising prices paid by the parent for goods it acquires from the subsidiary.
B) raising prices paid by the subsidiary for goods it acquires from the parent.
C) negotiated transfer pricing.
D) reducing prices charged by the parent for good transferred to the subsidiary.