I would imagine it would all depend on the same factors you would evaluate as a corporation: - How likely am I to get audited? - If I do get audited how much

I would imagine it would all depend on the same factors you would evaluate as a corporation: - How likely am I to get audited? - If I do get audited how much does the language in this document allow me to pin it on someone in my org, but not me? - How powerful am I? - How rich am I? - How much does the regime like me? - How much does the regime need me?