Financial centres, both onshore and offshore, or bank secrecy havens should not be allowed to engage in regulatory and tax arbitrage or in any way facilitate corruption or illicit activities, by serving as centres for tax avoidance and evasion.
Običajna finančna središča in središča v davčnih oazah ali oaze bančne tajnosti ne bi smele sodelovati v regulativni in davčni arbitraži ali na kakršen koli način omogočati korupcije ali nezakonite dejavnosti, tako da bi delovale kot središča za izogibanje davkom in davčne utaje.