Her Majesty's Revenue and Customs (HMRC) noted that there is considerable anecdotal evidence that DOTAS has changed the economics of avoidance.
Urad Her Majesty’s Revenue and Customs (HMRC) je ugotovil, da obstaja precej nepotrjenih podatkov, ki kažejo, da je razkritje shem izogibanja davkom spremenilo ekonomiko izogibanja.