That's a very fair question. In my experience, most publicly owned corporations do not often engage in criminal behaviour in the tax area. What they're doing is by and large legal; the problem is that the laws allow them to take fairly aggressive positions.
The biggest constraint, in my opinion, on publicly traded corporations, and even some private corporations, is reputational risk. None of these folks want to see their names in the Wall Street Journal, believe me.
That's the biggest thing going on right now. I will say this: I'm all in favour of more information about ownership of entities. I agree with Mr. Cardamone on that. By the way, the U.S. is clearly one of the worst offenders, partly as a result of our federal system. There's only so much that our federal government can do to restrain the states, and corporate ownership is a question at the state level. That's a whole other subject.
I would make this point relating to two separate subjects. Having all the information in the world about the ownership of entities is not going to solve the problem that the laws are too lenient toward the use of tax havens. We could have complete information on ownership and still face some serious tax evasion—using tax evasion in a very broad sense, to equate it also with tax avoidance.
I don't think we're talking criminality, by and large; we're talking about taking maximum use of the existing laws.