Final answer:
Deemed residence in the context of corporations is related to the place of effective management and not to the physical location, legal incorporation, or shareholder composition. For multinational corporations, the incorrect characteristic is that they are headquartered primarily in the United States.
Step-by-step explanation:
With regards to corporations, deemed residence usually refers to the criteria used to assess the tax obligations of a corporation and is not concerned with its physical location, legal incorporation, shareholder composition, but with its effective management. A corporation may be considered to be a resident in a jurisdiction if the central management and control of the corporation's business occurs there. This can mean decisions that are key to the operation of the business are made in that jurisdiction. The idea of deemed residence is significant because it affects where a corporation may be liable to pay taxes.
As for the second part of your question, which concerns the characteristics of multinational corporations, the incorrect statement is: d. They are headquartered primarily in the United States. Multinational corporations operate in several countries and their headquarters can be found in various nations, not predominantly the United States.