Which of the Following Statements Is False in Regard to the U.S

Which of the following statements is false in regard to the U.S. income tax treaty program?

A) There are over 50 income tax treaties between the U.S. and other countries.
B) Tax treaties generally provide for primary taxing rights that require the other treaty partner to allow a credit for the taxes paid on the twice-taxed income.
C) Residence of the taxpayer is an important consideration in applying tax treaties, while the presence of a permanent establishment is not.
D) None of the above statements is false.