Stresses that the creativity of tax avoiders is faster than the formulation of legislation and that intermediaries and enablers 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, posredniki in drugi, ki pri tem sodelujejo, pa se z navideznim spoštovanjem predpisov navadno zadržujejo na pravi strani zakona;