We have a few of them in Canada right now. First of all, many jurisdictions have listed attributes of transactions that they don't like. The U.S. has a whole list of things they don't like. The U.K. has something similar. We have our tax shelter legislation, which says that CRA has to be notified where there's a contingency fee, a confidentiality agreement, or something designed for a tax benefit. I think that is very important.
I also think that a lot of it just comes down to the effectiveness and attitude of the tax authority. There are tax authorities around the world that engage with taxpayers and tax advisers. If they say they don't like something and they're going to go after it, this changes behaviour immediately. If we're sitting at a conference somewhere, and they say there's a plan out there they don't like, the plan doesn't go very far forward after that, even if the technical rules would suggest that maybe they're wrong.
It's that ongoing engagement with the taxpayers and the tax authorities about what they feel is right and what they don't feel is right. Being reasonable and proportional and professional in all situations, that makes a big difference.