Indeed, if we want to protect the tax base, it is important to have a good understanding of the threats and transactions occurring. We shouldn't be doing this on a case-by-case basis, but rather we should have a global outlook, because things are so interconnected.
I'd like to remind the committee that in 1997 a very significant report, the Mintz report, issued recommendations which were very seriously considered by everyone. As far as we know, there has been no follow-up to it. We believe that it would be good to have a study carried out, but we cannot forget about the one that was already done. Perhaps it could be updated and we could include the most recent events, but a comprehensive study was already done in the past.