Mr. Gary Tobin:

Yes. I think that is correct. Everything that the Secretary General has said is absolutely correct. Given the scale of moneys involved, it is quite conceivable that other competent authorities, so other tax authorities, may decide that they feel due some of the Apple money. Members will recall that the way the OECD views taxing rights is on the basis of where the added value was created. This follows the international arm's length principle. So, it is conceivable that another jurisdiction may feel that it is due some of the taxing rights involved so they may lodge a claim.