Which of the Following Statements Is True Regarding Royalties and Fees

Which of the following statements is true regarding royalties and fees?

A) Royalties may be levied as fixed charges for the particular services provided.
B) A fee may be levied as a fixed monetary amount per unit of the product the subsidiary sells or as a percentage of a subsidiary's gross revenues.
C) Royalties may be differentiated into "management royalties" for general expertise and advice and "technical assistance royalties" for guidance in technical matters.
D) Royalties and fees are often tax-deductible locally,so arranging for payment in royalties and fees will reduce a foreign subsidiary's tax liability.