Definitely, I think the lack of data makes it a lot harder to estimate exactly the scale of tax avoidance.
As Jason mentioned in the panel beforehand, the Australian example of public country-by-country reporting legislation is really exemplary. The data has not started coming out yet, but it's going to come out in the next few months. That will be a treasure trove for figuring out what exactly the scale of the problem is here, which particular companies are doing it and which countries are the links between that are the most important and that we need to be looking at.
Some data has already come out from Luxembourg from public country-by-country reports. Quebec's research institute, IRIS, has done some great work documenting all the Canadian companies that were found in their data, showing profit shifting that companies like.... Off the top of my head, Cenovus Energy is one company in that data that they found had shifted a lot of profits to Luxembourg subsidiaries. They were able to document over $100 billion, I think, of profit shifting to Luxembourg just from that one country's public country-by-country report.
If we had all the public country-by-country reports coming from Canada, we would have a lot more data to see exactly which companies are shifting their profits and what loopholes they're using, so we could put a stop to it.