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Yes, it happens a LOT. I can't point fingers (it's not polite, and I'm Canadian), but it's what prompted me to write the article.

And yes, it does matter who owns the IP. If a sale happens, the proceeds to to the residing country's tax base. If it's not in Canada, we lose out on those gains.

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Ownership of IP doesn't matter if the licensing of the IP is made in unrestricted or exclusive fashions.

Why can't you point fingers? If you know this is happening, which is supposed to be illegal, then blow the whistle.

Because it's not illegal as my post points out. It's a flaw in the structure.

So? Nobody says that you're supposed to claim they're breaking the law. You're just pointing out a company abusing the law.

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