I would agree with that. I think it is a cultural point of view. I would comment that the United States has even more advanced systems than this in certain tax-related whistle-blowing contexts. In the customs context in the U.S., a whistle-blower would actually do some of the background work themselves and would file suit on their own behalf against the potential tax evader or avoider. Then the U.S. authorities, if they believe in the suit, if they agree with pursuing it, would take over the suit. So there's a range of involvement out there.
I do believe, as my colleague mentioned, that many, if not most, of the OECD countries do not have a system like this, and it probably is a cultural divide.