[forgotaccount3]

My only concern here is that it's using ex post facto information to try to dispute earlier assessments.

If I 'moved' some AI 'patents' to another country 5 years ago and stated they were worth $x using some formula and now some years later the government steps in and says 'No no no, you earned $x + $y and lied on the original value which should have represented the discounted future income!' that's not disputing the formula used in the original point. It's just that 5 years ago people underestimated how far and how valuable AI would be.

[seanhunter]

Sure but if that’s the case there should be some tax on the mark to market difference. If not it’s just straight up tax fraud (which I suspect is often actually the case).