How is this practice regulated now, Financial Accounting

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How is this practice regulated now

Problem

A. Explain how Multinational Corporations (MNCs) utilize Intercorporate Debt transfers to shift profits.
B. What effect do these transactions have on the Consolidated Statements?
C. How is this practice regulated now?
D. What changes to corporate behavior do you see happening as a result of the TCJA?

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Financial Accounting: How is this practice regulated now

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Financial Accounting: How is this practice regulated now

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