Which statement is true?
a. the GLDR project is an attempt to create a uniform international tax close so that companies can’t show all of their income in low tax countries.
b. an inversion is when a company changes its country of incorporation in an attempt to reduce taxes
c. c-corpotarations are flow through companies where the corporation does not pay any taxes, but share holds pay taxes on their share of the income
d. the US has a high effective tax rate, but low statutory rate