Skatteaftaler og OECD's liste over ikkesamarbejdsvillige jurisdiktioner, for at bruge de officielle termer, er utilfredsstillende og udgør endda en del af det problem, som de er til for at løse.
Tax treaties and the OECD lists of non-cooperative jurisdictions, to reproduce the terms officially in use, are unsatisfactory and even represent part of the problem that they are meant to be solving.