The Organizational Form of an MNC Can Affect the Timing

The organizational form of an MNC can affect the timing of a tax liability.This means

A) the principle of tax equity might be violated.
B) as long as,regardless of the country in which an affiliate of an MNC earns taxable income,the same tax rates apply,then the tax due date doesn't matter.
C) tax timing will even out over a reporting cycle,so there is no big deal here.
D) none of the options