Thank you, Chair.
Thank you to all the witnesses for being here today.
I want to begin with Mr. Rosenbloom if I may.
Mr. Rosenbloom, the last time you were here before the committee during our study on tax evasion you spoke about the importance of rules and taking action to prevent tax evasion and create tax fairness. Specifically you said, “This is a rule-based system. This isn't just a lot of concepts and research: we have to have rules”.
With the legislation before us today, we are taking action. Do you think these tax treaties are a step in the right direction, in the fight against tax evasion?