Which of the following statements is false in regard to the U.S. income tax treaty program?
a. There are about 70 bilateral income tax treaties between the U.S. and other countries.

b. Tax treaties generally provide for primary taxing rights that require the other treaty partner to allow a credit for the taxes paid on the twice-taxed income.

c. U.S. income tax treaties are written to set up a “network” of up to five foreign countries that are covered by the treaty language.

d. None of the above statements is false.