Carl Levin actually said...

If a shell entity is incorporated in a foreign tax jurisdiction, can it be disregarded for U.S. tax purposes?

Do we have or do you have an obligation to stop multinational corporations from shifting income to tax haven jurisdictions?

You would agree it is correct.

It is not right, to leave that decision, it seems to me, the way it is decided so unilaterally, that a company can shift its value to a plac...