Yes, I think all of those are good developments.
My colleagues on the panel have talked about CBC—country-by-country—reporting, and certainly we've had that in Canada since 2016, but they're quite right that it's not public. I understand the privacy concerns about that, but other countries are doing it, so maybe we'll move in that direction. I guess I don't have strong views on that.
Reporting on beneficial ownership is important. These sorts of moves toward transparency are good. If your offshore structures are legitimate and you say, “Look, everything is consistent with the text, context and purpose of the law,” then you shouldn't be worried about sharing the information.
I understand the privacy concerns and not wanting your competitors to be reading through all your financial statements and your amount of tax paid, but those information-sharing efforts are a positive thing, both on the evasion side and on the avoidance side, so that is progress.