I completely agree that you shouldn't need to know the whole tax code to say, "deducting arbitrary figures for payments to a foreign subsidiary shouldn't be allowed and is shady". But "profits didn't cancel out recent losses, thus no taxable income" is not shady.
All I'm saying is, you can't even have the discussion until you know what case you're talking about. Is that really controversial? Did it really sound like I was saying this is too complicated to understand? Is there a better way I could have said it?