There is within our general anti-avoidance rule a reference to the misuse or abuse of the provisions of a tax treaty. The multilateral instrument, just by its nature of being multilateral, with a number of countries involved, amends the application of the treaties themselves in a number of important ways. That was considered to be an improvement upon our current system.
I'll give you an example. The current general anti-avoidance rule applies where there's a misuse or an abuse of a treaty. The MLI, where it applies, would introduce an amendment to the statement of purpose of the treaties. Currently, I think it's fair to say that they generally say they are intended to prevent double taxation. The MLI would, in very general terms, clarify that they are also intended to prevent double non-taxation or to prevent the avoidance of tax. That clearer and explicit articulation of the policy underlying the tax treaties is intended to be helpful and supplement the application of both the treaty itself and domestic anti-avoidance rules like the one I mentioned.
It's not to say that currently we have nothing, but rather the multilateral instrument is intended to be an enhancement and an improvement upon the system, one that's done in a coordinated, multilateral way.