23（）

A．factors
B．sections
C．pieces
D．parts

A．taxes can affect the amount of money for which something is sold
B．taxes can prevent the incorporation of companies
C．taxes make foreign direct investment an easy task
D．taxes provide some profit choices to foreign investors

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