Final answer:
Andrew and Eric cannot choose an S-Corporation for their multinational business because S-Corporations require all shareholders to be US citizens or permanent residents, and Eric is a Swiss resident. Hence, option (d) is correct.
Step-by-step explanation:
Andrew and Eric, who are looking to create a multinational personal services business, will not be able to choose an S-Corporation as the entity for their business. An S-Corporation has strict eligibility criteria, including the requirement that all shareholders must be US citizens or permanent residents.
Options a, b, and c (LLC, C-Corporation, and Partnership) are more flexible in terms of ownership and are generally available for multinational business structures. However, the most appropriate choice would depend on various factors, including their specific business goals, the nature of the personal services, and the legal and tax implications in both the United States and Switzerland. Consulting with legal and tax professionals would be advisable to determine the most suitable business structure for their needs.