20.- Under Controlled Foreign Companies (CFC) rules:
a) Resident entities must include in their taxable base passive income obtained by
foreign entities
b) Companies of the same group can be taxed unitarily, adding their taxable bases
to the Parent company
c) Transactions between companies of the same group must be valued at market
price
d) Financial expenditure can't be deductible in inter-group loans
e) All the previous options are FALSE