An architect consulting in a foreign country did not include withholding taxes in their

feasibility cost analysis before accepting a contract. They may be eligible to reclaim some of

these taxes if their country has what kind of arrangement with the country the architect is

consulting in$?$

a$)$ Bilateral investment treaty

b$)$ General Agreement on Tariffs and Trade

c$)$ Double$-$taxation agreement

d$)$ Customs valuation agreement