A re$-$invoicing center is a Multinational Corporation's subsidiary which is:

Question $2$ options:

A logistics center through which all goods, components and sub$-$assemblies are transshipped to minimize transportation costs

A legal entity domiciled in a low tax$-$jurisdiction to which all intra$-$corporate transactions are invoiced in the parent's company's reference currency or the US dollar.

A legal entity domiciled in a tax$-$haven in which a multinational corporation's equity ownership of all foreign subsidiaries is nested.

All of the above

None of the above