I fully agree that it all needs to start with proper implementation of the legislation and proper enforcement of the legislation. We have a very close relationship with the CRA, the Canada Revenue Agency, which partakes in the forum on tax administration where the tax commissioners exchange best practices and the best way to implement and enforce the legislation.
It all starts with proper compliance, which needs good auditing services and good enforcement. But that doesn't prevent governments from identifying the problems. With tax avoidance, you may have some problems, and there, of course, you need to identify the roots. If something is legal, but you don't like it, what do you need to do? You need to change the rules. So when you have hybrid mixed matches, for instance, you have one qualification on top of another one in another country, and then you have double exemption, which is unintended. You may not like it because it's a loss of revenue, and then you may want to take action. This is also what we're doing.