While it is the case that double taxation agreements are about eliminating double taxation and that the problem you are referring to is obviously of a different kind, I think the secretary-general is referring to the project that was launched by the OECD earlier this year on base erosion and profit shifting.
First of all, the problem he's referring to is not simply a matter of defective double taxation agreements. I think he's also referring to the fact that the international coordination of domestic laws can create situations where income is taxed nowhere—and that's true.
The OECD launched a project on that, and Canada, being part of the OECD, is extremely interested in participating in this project. We share the concerns expressed by the secretary-general about income that may end up not being taxed, in contravention of the spirit, at least, of our tax rules.
We are participating in this project. It just got started. I believe the OECD intends to make a report to G-20 finance ministers in July, which will provide more details on the direction of this project.