6. Tax Types. Taxes are classified on the basis of whether they are applied directly to income, called direct taxes, or to some other measurable perfor mance characteristic of the firm, called indirect taxes. Classify each of the following types of taxes as being direct or indirect or something else.

a. Corporate income tax paid by a Japanese sub- sidiary on its operating income

b. Royalties paid to Saudi Arabia for oil extracted. and shipped to world markets

c. Interest received by a U.S. parent on bank deposits held in London

d. Interest received by a US. parent on a loan to a subsidiary in Mexico

e. Principal repayment received by a US. parent from Belgium on a loan to a wholly owned sub- sidiary in Belgium

f. Excise tax paid on cigarettes manufactured and sold within the United States g. Property taxes paid on the corporate headquar ters building in Seattle h. A direct contribution to the International Committee of the Red Cross for refugee relief i. Deferred income tax, shown as a deduction on the US. parent's consolidated income tax j. Withholding taxes withheld by Germany on divi- dends paid to a U.K. parent corporation