Thank you, Mr. Chair.
I'm not sure I would say that you need to measure it to tax it. I think you can tax it without measuring it.
In the report that we have just issued, “Addressing Base Erosion and Profit Shifting”, we recognize or acknowledge that we don't know the amounts, and they are almost impossible to calculate. On the tax fraud part, you may have some methodologies to give you some ideas. You referred to the U.S. or the U.K. calculating the tax gap, but that's about fraud. When it's about avoidance, I think it's almost impossible to come to a number, and that's why we say tax it, and then you can measure what you tax. That's where you can get the difference.
So to try to sum up, I think going for calculating the tax gap is an avenue you can explore, and at the OECD we don't have strong views on whether it's better or not, but what I can tell you is that if you don't measure it, you can still tax it and you have to tax it. I refer to the BEPS report, base erosion and profit shifting report, where you can find some other elements to measure. For instance, if you refer to that foreign direct investment, when you see some very small jurisdictions accounting for more than 25% of investment in India—that's the case of Mauritius—or the British Virgin Islands being in the top 10 investors in Russia or in China, you guess that there is a problem there, and what you need to do is to track the problem by making the analysis.