Thank you for your question. I'm going to answer in English.
We are actively involved with the OECD and the inclusive framework project of 140-plus members, organized by the OECD and the G20, in the development of international tax policy and rules. We are heavily involved, both at the planning and group side of things, through the development and then through the implementation of the rules.
In terms of ensuring consistency between Canada's rules and the international standards that we worked on, of course, because we have a hand in the development of the rules, we can help ensure that they are appropriate for the Canadian context and that they work here domestically. Our representatives who work on developing the rules are also the same ones who implement them, which, of course, provides for a seamless application of knowledge.
However, there are a number of factors that are built into the processes that help ensure compliance. There is an ongoing peer review, for example, with the pillar two rules, whereby Canada or any country will put out its rules and be evaluated by a number of other members of the inclusive framework to ensure not just that our rules are consistent with the base rules and the consensus that is agreed upon at the inclusive framework, but also that we are engaged in reviewing our peer countries as well. That has been built into the system to ensure uniformity as much as is possible, given that every country will have its own unique legal system and landscape.