Existing rules failed to put an end to practices of tax heavens and secrecy jurisdictions, which are used to obscure the real owners of assets, bank accounts and corporations.
Z veljavnimi pravili ni bilo mogoče odpraviti praks davčnih oaz in jurisdikcij, kjer velja davčna tajnost, ki se uporabljajo za prikrivanje dejanskih lastnikov sredstev, bančnih računov in družb.