Well, I'll answer that question first, and then if you're still interested we can talk about how the rules work in relation to entities. It's the same restrictions on the use of taxpayer information that I talked about earlier that would apply there. There is a question of reliance and reliability of the foreign country with which we are exchanging information that comes into play on this.
The conditions for provision of information—whether it relates to individuals or to entities—is that the information can only be used for tax purposes, and not otherwise.