12- Keurig Green Mountain Inc said last December it was shifting its coffee buying operation to Lausanne, Switzerland from its headquarters in Waterbury, Vermont. It said the move would establish the company as a "global beverage player." In internal presentations, Keurig said the move was aimed at expanding into the European market and gaining access to Switzerland's talent pool of coffee traders, one source familiar with the transition told Reuters. But as the move took shape, it became clear that tax savings were a key part of the plan, the person said. Accountants and professors specializing in taxation told Reuters that Keurig is positioned to benefit from the 1970s-era exemption for commodities trading. By moving coffee buying, Keurig can also shift some income to Lausanne, where the tax rate is less than 10 percent. In Vermont, it faces a U.S. federal corporate income tax rate of up to 35 percent, and a state tax rate of up to 8.5 percent. Keurig has previously said a small number of staff would move from the United States to Switzerland, but it has declined to be specific about how many positions will be eliminated in Vermont, telling local media it will be fewer than 100. Keurig Trading has been hiring several buyers in Switzerland from Swiss commodities traders. What is the real motivation behind moving buying operations to Switzerland? A- to take advantage of global expansian and more markets B- To take advantage of globalized supply of coffee beans C- to take advantage of globalzed capital base D-to gain knowledge from coffee traders