[Osem]

Very true Marty. Exploiting 'grey areas' is a large part of what being a lawyer or an accountant is all about. These rules are not simple or unequivocal so there's always plenty of room for 'interpretation' and only the courts can decide whether something's actually illegal or not. Even when they do rule there are often lengthy appeals and new judgements all of which goes to show just how difficult it is.