Tax - haven subsidiaries are typically established in a country that can meet the following requirements O A a stablo government that encourages the establishment of foreign-owned financial and service facilities within its borders OB. a low tax on foreign investment or sales income earned by resident corporations and a low dividend withholding tax on dividends paid to the parent him OC the facilities to support financial services for example, good communications, professional qualified office workers, and reputable banking services OD all of the above