Thank you, Mr. Chair.
Prof. Lareau and Prof. Cockfield, thank you for sharing your expertise with us.
Two things stand out in your testimony: the complexity of tax evasion and its international character.
I'm sure you are aware that, in the last federal budget, we invested $444 million so that the Canada Revenue Agency could have the technology, resources and teams needed to address tax evasion. We also focused on international cooperation.
In this regard, I would like to know what you think are the best practices in international cooperation on this issue. As you know, this is an international phenomenon. Canada may be required to fight tax evasion effectively. Prof. Lareau and Prof. Cockfield mentioned the speed, complexity and, above all, the international character of the various tax systems and the way people benefit from them.