Yes, it does identify how much they overcharge.<p>But the law is there for a reason, to prevent tax dodges. Like selling a patent to fully owned foreign subsidiary in a low tax jurisdiction for $1. Then having that subsidiary collect royalties of millions from the parent domestic company. The expenses (of the royalties) are deducted, and tax is only payed on the much lower profit. The foreign subsidiary pays local (lower) taxes and keeps the profits in a foreign account. This is clearly a tax dodge. If you allow the IRS to levy tax on market rates for patent transfers and royalties, they can can redo the accounting to figure out what a fair tax would have been without the accounting games.<p>I&#x27;d really like to see the law changed to allow Vanguards actions (presuming they are indeed in violation) but I&#x27;d also be worried about adverse consequences.