The Organizational Form of a MNC Can Affect the Timing

The organizational form of a 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 a 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 above