The answer is B. False
Definition:
The term "Resident Country" is not commonly used when determining appropriate taxes for non-US citizens. Instead, taxes is typically based on an individual's tax status, which can be modified by criteria such as residency, visa type, and length of stay. The term "Resident Country" refers to the tax status of individuals within a certain country, rather than to guests who are not US citizens.
Hope it helps :)
