It is a very difficult problem to address when you're talking about intangibles like services or software. How do you price those particular things? It's a growing issue. It's one...[Technical difficulty--Editor].
I want to say at the beginning that transfer pricing is a legal mechanism. It's the abuse of that process, abusive transfer pricing, that's the problem.
It comes down to, at this point, the audit teams deciding how aggressive the firm has been and whether it's stepped over the line. It certainly is a difficult...[Technical difficulty--Editor]...but I would probably defer to Mr. Rosenbloom, a tax attorney, who could probably talk about it a little bit more clearly than I can.