Perhaps I can start, and then I'll refer the question to Mr. Ernewein.
With respect to the tools we need, we have a very long-standing practice within the agency of identifying any gap that we might have in terms of information that is not available that could be available to us. When we identify one of those issues, such as a tool that's not working any longer—the courts have changed something in terms of how we operate our tax administration—or, alternatively, through our connections with the international community, we identify an emerging tool. We engage regularly with our policy department within the agency and the Department of Finance to work those new tools into legislation.