A 'CFC' (Controlled Foreign Company) rule generally targets:
ADomestic dividends
BIncome parked in low-tax foreign subsidiaries to defer/escape taxCORRECT
CCharitable donations
DTrade discounts
ACCATaxation
AI
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Why the answer is B, and why the others tempt you.
CFC rules attribute certain income of low-taxed foreign subsidiaries to the parent jurisdiction to limit base erosion.
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