We need to consult with our colleagues in other countries in order to get an overall tax system that's fair. The point is that different countries have different rules. If a taxpayer wanders blindly into this maze, a taxpayer can get stuck with double taxation, and that's unfair, but he can also perhaps find his way through and get away with no taxation.
The OECD and other international bodies have been very active in trying to harmonize. The problem is that it seems to take forever, even between two countries. Canada and the U.S. have been trying to revise their tax treaty for over a dozen years. It's taken a long time, although we may be close to getting somewhere within the next couple of months.
There are things we could do with the United States that would protect the tax revenue of both countries, and I think these things can really help. I believe the important thing is that you have to work at this issue all the time. You can't fix the tax system and go away for 10 years and expect that people won't find new devices. It requires constant attention, and perhaps we have not given it the attention it deserves.