Capital Import Neutrality

Capital import neutrality

A) is the criterion that an ideal tax should be effective in raising revenue of the government and not have any negative effects on the economic decision-making process of the taxpayer.
B) requires that taxable income is taxed in the same manner by the taxpayer's national tax authority regardless of where in the world it is earned.
C) implies that the tax burden a host country imposes on the foreign subsidiary of the MNC should be the same regardless of which country the MNC is incorporated and the same as that placed on domestic firms.
D) none of the options