I have a question for Professor Cockfield on information exchange.
When you came before the committee before, you explained that you were in favour of automatic information exchange, but with some care in implementing it. I was wondering if you could talk about best practices you see in this area in the world. In particular, you mentioned something about an agreement between the United Kingdom and Luxembourg involving automatic information exchange.
I was wondering if you could contrast that agreement with the agreement we're talking about today between Canada and Luxembourg.