ms. corwin: can we be team players? [indiscernible] i would put a plug to come back to the economics answer, that your income is earned where the economic value is contributed. an intangible transaction is really complex and there is value in various different points. but i believe in the fundamental transfer concept that you should see what were the contributions, the value, and where were they made, and income earned should be divided among that. i continued be grateful for the work that bob stack did in defending the transfer pricing rules in this area. they are really important. >> that leads to a follow-up question. was that the right choice by the oecd to continue the transfer pricing, or should they have lifted a different paradigm? ms. angus: i tipped my hand. i think it is the right choice. i recognize every few years there are calls for a move to formulary -- any formula is by its nature artificial and arbitrary. so we're having this discussion today about the disagreements among countries. i cannot imagine ho