12. Which of the following statements best characterizes the taxation of returns on international investments in an investor's country and the country where the investment is made? a. Capital gains normally are taxed only by the country where the investment is made. b. Tax-exempt investors normally must pay taxes to the country where the investment is made. c. Investors in domestic common stock normally avoid double taxation on dividend income by receiving a tax credit for taxes paid to the country where the investment is made. d. The investor's country normally withholds taxes on dividends payments