Thank you. Welcome back to your Parliament, Mr. Johnston.
You said that tax information agreements exist between countries, tax agreements, and that they are based on good faith. Yet someone who wishes to engage in tax evasion has all sorts of characteristics, except good faith. At the end of the day, what we have here is a global situation where companies are using legal, albeit increasingly unethical and illegitimate, means to access tax havens and avoid taxes, is it not? But if it's legal, it's legal.
You also have individuals and companies that practise this kind of tax and bank secrecy illegally elsewhere in the world. These are not everyday people with limited means. They are usually the people and companies with the deepest pockets, those that have tax experts, accountants and lawyers at their disposal and can afford such services. Your average small or medium-size business, whether it be in Hochelaga or some other riding, does not have the means to access a tax haven. Only very large companies can do that.
You are no longer at the OECD, so you have the perspective necessary to answer our questions and the opportunity—I was going to mention your wisdom—to do so. Governments talk about relying on these people's good faith, but would you not agree that these companies have everything but good faith? The U.S. situation you mentioned earlier happened in the late 1990s, but the fact remains that the Americans, who are responsible for 25% of the budget, are saying don't move too quickly. Who would suffer, other than those companies lobbying internally?
Is there not, on one hand, a group of good Samaritans involved in international talks on best practices, and on the other, a bunch of corporate bums, to use a political term from your day?