A Direct Foreign Tax Credit Is

A direct foreign tax credit is

A) computed for direct taxes paid on active foreign-source income of a foreign branch of a U.S.MNC.
B) computed on the indirect withholding taxes withheld form passive income distributed by the foreign subsidiary to the U.S.parent.
C) computed for income taxes deemed paid by the subsidiary.
D) computed for direct taxes paid on active foreign-source income of a foreign branch of a U.S.MNC,and is also computed on the indirect withholding taxes withheld form passive income distributed by the foreign subsidiary to the U.S.parent.