Thank you, Mr. Chair.
Thank you to the officials for being here.
I'd like to pick up on bill-based accounting. I'm not a lawyer, and I'm certainly not an expert on tax law. That said, I'd like to make sure I understand the reasons and general principle behind these amendments.
I'd appreciate it if you could keep your answer to no more than one or two minutes, as I have a few more questions about this. Could you explain why these amendments are necessary? What problems are they meant to fix, and how will these amendments do that?