That's a very large question. We do cleave to our view expressed earlier that tax treaties are beneficial. I don't mean to qualify that at all. However, there is a concern sometimes, and this is the point that you're seeking to lead to, that there can be tax minimization by multinationals, not just Canadian multinationals but also multinationals from other parts of the world.
Indeed, the OECD has been very concerned by this, and it launched an exercise three years ago on base erosion and profit shifting, which is concerned with that sort of issue on transfer pricing and other matters. They came out with a report in September 2015 that had a number of recommendations to limit treaty abuse, to tighten the rules for transfer pricing, and to introduce country-by-country reporting for large multinationals so as to give each revenue authority a better picture of the sources of multinationals' incomes.
I hope I'm landing on your question. It is a concern in some respects, not necessarily connected to our treaties, although there are some treaty connections and work is being done on that. The Canadian government in its last budget spoke to what it's doing in relation to the so-called BEPS work.