That's a fairly searching question. I can imagine some relationships between trade and tax treaties because of the double taxation mechanisms that exist and also the very important issue that we didn't talk about, transfer pricing. Transfer pricing is another critical contribution of the OECD to basically the revenues of various countries, because if you're a manufacturer.... As you know, for any major manufacturer today the finished product is probably sourced with materials from any number of countries. So the corporation in business obviously has a motive to maximize the profit in that transaction realized in the country of lowest tax. That's why the transfer pricing mechanisms are so critical today, and because most international trade is intra-corporation, as well. So when you put those two things together, you do see a relationship between, for example, the treatment under taxation treaties, double taxation conventions, the use of transfer pricing mechanisms and trade.
I think that Ms. Hughes' question was a bit different. It was should we have a trade agreement with a country with whom we have fundamental disagreements on human rights or the drug trade or whatever else? That's a question that has bedeviled us for years in Canada, whether it's China or Cuba or whatever. One of the questions I always asked myself when I was in politics is will it make a difference if we don't? In other words, are we better to have it, or if we just say we're not going to deal with you, is that going to change their domestic politics? That is something you have to reflect upon. I know there have been two points of view expressed on that within our various parties in Canada. I think it's a cross-party issue. I don't think you could say that this is something that any party has a firm view on. But it's a very interesting and tough question to answer.
On the other, I agree. I think there is a relationship that one can draw to the extent that if you have a trading agreement it means you've got trade both ways, hopefully, and therefore you have to ensure that each country receives its fair share of the tax dollars that should be generated by the profits from that trade.