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.