1.   In particular, it may not be possible to post an offer document into the US without complying with onerous filing requirements.

2.   And so far, the filing requirement has been overshadowed by debate over the other changes.

3.   But that tradition had been shaped largely by state and federal securities laws, which exempted exchange-listed companies from various filing requirements.

4.   Do easier tax filing requirements justify a new tax code that seemingly would put half the country out of work?

5.   It would strengthen filing requirements and take other constructive steps.