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

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) For the most part,neither country is prohibited from taxing the income of its residents.
C) The 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.
D) Residence of the taxpayer is an important consideration,while the presence of a permanent establishment is not.
E) None of the above statements is false.