I call this meeting to order, the 59th meeting of the Standing Committee on Finance. Pursuant to Standing Order 108(2), we are continuing our study of tax evasion and offshore bank accounts.
We're very pleased to have two guests with us here this morning. First of all, we have Mr. Lawrence S. Rosen, Accountability Research Corporation. Thank you for being with us here, Mr. Rosen. And we have Mr. Arthur Cockfield, associate professor, Faculty of Law at Queen's University.
Gentlemen, you will each have up to 10 minutes for an opening statement, and then we'll have questions from all the members.
Mr. Rosen, we'll begin with you when you're ready.