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

		The passage of title in the United States.
		The permanent establishment provisions found in the U.S.-Country F tax treaty.
		The U.S. withholding tax on dividends.
		Whether FORco markets its widgets in the U.S. using independent agents or employee salespersons.