In Canada there's a rule called GAAR, which is the acronym for the general anti-avoidance rules. So you can look at a transaction and, after the fact, assess whether it's over the line of tax avoidance into the line of tax evasion. In our system, the IRS equivalent, the CRA, has the ability to impose taxes if they think it's one of those type of rules.
I don't know if the American system, Mr. Rosenbloom, has something similar to that. But if so, would this be an area that could be expanded to cover inappropriate transfer pricing and the like?