The use of operating expense as profit level indicator does not reflect that risk, since the operating expense of ASI's Irish branch remained relatively stable over the period during which the contested tax rulings were in force.
Difficile également de déterminer, si tant est qu'il y en ait, quels sont les changements intervenus dans ces conditions en 2007 qui ont entraîné la demande de modification de l'accord de 1991.