Europe's Liberal Democrats proposed the inclusion of territories with particularly lightly regulated tax regimes, such as the states of Delaware and Nevada in the US, as well as an assurance of equal treatment between Member States and a reduction in the administrative burden involved with implementing the directive.
Democraţii-liberali din Europa au propus includerea de teritorii cu regimuri fiscale foarte slab reglementate, aşa cum sunt statele Delaware şi Nevada din SUA, precum şi o asigurare a tratamentului egal între statele membre şi o reducere a poverii administrative aferente punerii în aplicare a directivei.