Final answer:
Taxes must be classified as a political risk when used as a means of controlling foreign investments.
Step-by-step explanation:
Taxes must be classified as a political risk when used as a means of controlling foreign investments. This is because political factors, such as changes in government policies or regulations, can significantly impact the profitability and stability of foreign investments. For example, if a government decides to increase taxes on foreign-owned businesses, it may deter foreign investors and negatively affect the success of their investments.