I agree those are good questions for determining if a company should be treated like a single entity but any definition for those will be endlessly argued in co

I agree those are good questions for determining if a company should be treated like a single entity but any definition for those will be endlessly argued in court where, unless funding is increased for enforcement actions, the IRS is at a disadvantage for resources. Apple Ireland for example was able to skirt something around 13 billion dollars in already low Irish taxes, that's a hell of a war chest for defending against a lawsuit. In 2019 the IRS's whole budget was something around $11 billion dollars.