FORco, a country F corporation ,desires to import widgets from country F into the US, while avoiding US tax on the business profits from widget sales. Which of the following is NOT important to the manner in which FORco structures its sales?

(a) The passage of title in the US

(b) the permanent establishment provisions found in the U.S. country F tax treaty

(c) the us withholding tax on dividends

(d) whether forco markets its widgets in the us using independent agents or employee salespersons