What is tax deferral in relation to a foreign subsidiary of a company?

 A. Taxes are deferred until the subsidiary has recouped for the parent company that company's investment in the subsidiary. 

B. Taxes are deferred until a foreign subsidiary generates an agreed amount of profit.

 C. Taxes are deferred in return for a capital investment in the country of the subsidiary of the foreign company.

 D. Taxes are deferred because of a double-taxation dispute. 

E. The income a foreign subsidiary earns is taxed only when it is remitted to the parent as a dividend, not when it is earned.