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A multinational corporation (MNC) moving all of its Mexican peso-denominated revenues into a lower tax-rate...

A multinational corporation (MNC) moving all of its Mexican peso-denominated revenues into a lower tax-rate jurisdiction could adopt any of the following treasury practices EXCEPT:

A.

a shared service center.

B.

an in-house bank.

C.

licensing fees to subsidiaries.

D.

a notional pooling program.

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