Rearrange the given six sentences A, B,C, D, E and F in proper sequence so as to form a meaningful paragraph and then answer the given questions.

(A) The study also shows that firms also contribute a signficant amount to property taxes, sales taxes, environmental taxes and so on.

(B) In fact, la    study by PWcC, and accountacy firm, shows that on aberage companies pay more tax on labour such as employer’s Social security contributions, than on profits.

(C) This widely held belief is wrong.

(D) The only tax paid by businesses is the one levied on their profits.

(E) Accordingly their analysis of data shows that the average global company pays some 43.1% of its commercial profits in tax, of  which 16.3 percentage points is labour related, 16.1 profit related and 10.7 others.

(F) But with the challenging face of business, this traditional distribution of taxation needs a second look. 

Which of the following should be the THIRD sentence after the rearrangement?