02/01/2010
https://www.congress.gov...
"This Subcommittee has demonstrated in hearings and comprehensive reports how various schemes have helped to shift income to offshore tax havens and avoid U.S. taxes."
"Are those facts relevant to whether or not there was an arm's-length agreement which led to a transfer agreement which resulted in the $2 billion payment?"
"It is also true that----"
"I understand. In order to avoid the application of Section 956, these were guidelines."