Stresses that the creativity of tax avoiders is faster than the formulation of legislation and that promoters and enablers of tax avoidance, tax evasion and money laundering tend to stay on the right side of the law through creative compliance;
poudarja, da tisti, ki se izogibajo davkom, s svojo ustvarjalnostjo prekašajo oblikovalce zakonodaje, tisti, ki spodbujajo in omogočajo izogibanje davkom, davčno utajo in pranje denarja, pa se z navideznim spoštovanjem predpisov navadno zadržujejo na pravi strani zakona;