Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) The home government must establish a tax policy specifying its treatment of foreign income and foreign taxes paid on that income.
B) The home government gets an opportunity to tax the income from a foreign project to the domestic firm.
C) Australian tax policy requires Australian corporations to pay taxes on their foreign income at the same rate as profits earned in Australia.
D) The general international arrangement prevailing with respect to taxation of corporate profits is that the home country gets the first opportunity to tax income.