Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 2 By Jeffery M. Kadet and David L. Koontz Reprinted from Tax Notes, July 4, 2016, p. 85 taxnotes ® Volume 152, Number 1 July 4, 2016 (C) Tax Analysts 2016. All rights reserved. Tax Analysts does not claim copyright in any public domain or third party content.