Certainly from the agency's approach, we move forward in terms of detecting, addressing, and dealing with these issues. To that extent, we deal quite extensively with the OECD and the various working parties involved in that group to share best practices and to incorporate those best practices. For example, with respect to aggressive international tax planning, we have members here in Canada who participate to identify schemes and produce lists of schemes so those catalogues can then be shared between countries to actually look at, detect, and address issues of aggressive international tax planning within their own countries. We find that it's a very effective approach as opposed to identifying the tax that is not identifiable.
On February 5th, 2013. See this statement in context.