We can draw the line right here. We don't need spurious analogies when we have a clear case where a company is abusing the tax system.

We don't need to draw any line. Larger corporate entities should get progressively smaller caps on deductions. Hard cutoffs breed adverse incentives.

You think that some costs shouldn’t be tax deductible? So companies should pay taxes not only on profit, but revenue independent of profit?

I don’t think that would have a positive effect as you imagine.

How is the tax system abused?