[bko]

I didn't know companies can just ensure they have no profit on paper. Why don't they do that now and not pay corporate taxes? Why is it dependent on fines?

[fifteen1506]

No clue on your specific question.

However it is a known practice. Most Hollywood studios do it. That's why actors which claimed a percentage of profits of the movie would get $0.

[waffleiron]

https://en.wikipedia.org/wiki/Hollywood_accounting

Handy wikipedia link