The report we produced last year, The Price of Offshore Revisited, looked at this issue and basically said that at the end of the day the biggest problem is with high-net-worth individuals. Those are people who have free assets of more than $1 million.
Actually, the real core problem is with those who will have assets of much higher value than that, who will be relocating assets using complex structures. They will be assisted through the financial services system to hide the value of those assets in a way that either avoids or sometimes will evade. That will also depend upon the person's own priority; avoidance tips into evasion when you don't disclose.
But it's individuals more than corporations. Large corporations don't evade; they avoid. I don't think we should be presuming that there's a culture of evasion in large companies. I don't think that exists.