Implementing Capital Import Neutrality Means That

Implementing capital import neutrality means that

A) a sovereign government follows the taxation policies of foreign tax authorities on the foreign-source income of its resident MNCs.
B) the tax burden a host country imposes on the foreign subsidiary of a MNC should be the same regardless of the country in which the MNC is incorporated.
C) the tax burden a host country imposes on the foreign subsidiary of a MNC should be the same as that placed on domestic firms.
D) all of the above