Yes, I too have gone through many cases in which we have to determine under what law somebody is married in international law. It's a classic case. When somebody is at sea and marries, under what law do they fall? Most of the time the person being married has no idea. They haven't the benefit of several years in university to figure this out. I think the burden of proof here is a fundamental problem.
When it comes to residency requirements as well, we've seen it. The Canada Revenue Agency, for instance, has massive amounts of documentation on how to define residency. In the U.S., the revenue agency there has I think given up even trying to define it. Now they've decided they're going tax anybody, regardless of where you are and whether or not you have any intention of returning.
I have 20 seconds left.
Intent clearly poses a problem. I'm going to ask very quickly: within 15 seconds, can you summarize it for us?