Thank you.
In your previous experience at the OECD, I believe, and I think in your opening statement today, you were trying to differentiate between tax evasion and tax avoidance, such that tax evasion would be illegally not paying taxes you're required to and tax avoidance would be proper tax planning to take advantage of the tax system to pay as little tax as possible without breaking the law.
Is that your view now? Was that the view at the OECD? Did that evolve while you were there? What's your position on the statement you've made in the past?