A mnC DECiDEs to EstABlish A BrAnCh rAthEr thAn A suBsiDiAry, BECAusE______
A．A BrAnCh hAs A lArgEr sCAlE thAn suBsiDiAry
B．AlrEADy rEgulAtED tAx situAtion is not so ADvAntAgEous
C．A suBsiDiAry must BE ADjustED to A givEn tAx situAtion
D．thErE is no tAx trEAty in thE nAtion invEstED