Triangle arbitrage Multiple Choice is illegal in the U.S. prevents the currency markets from obtaining equilibrium. is a profitable opportunity involving three separate currency exchange transactions. opportunities can exist only in the forward markets. is based solely on differences in exchange rates between spot and futures markets. The Tax Cuts and Jobs Act of 2017 encourages corporations to Multiple Choice claim all overseas profits as U.S. profits to avoid paying taxes to foreign governments. bring their overseas cash back to the U.S. at a one-time tax rate of 8 percent. distribute all of their overseas profits as dividends to avoid all U.S. taxes. bring all of their foreign assets back to the U.S. by paying a one-time tax rate of 15.5 percent on those assets. repatriate their untaxed overseas profits