I presume the agency would use the general avoidance legislation. I know in income tax legislation that was introduced a good 15 years ago or so there were very specific requirements around transfer pricing, the documentation that companies have to keep, the kinds of explanations that they have to provide to the agency, and I'm not aware if there are any specific sanctions related to that. I would think they would probably use the more general ones, but again, that would be something to ask the agency.
On February 20th, 2007. See this statement in context.