I'm sorry, sir; our time for each member is brief.
Are there any jurisdictions that have enacted any other laws to broaden the scope of culpability when a situation is discovered? Obviously, to set up an offshore corporation or other sophisticated approach to evade taxes requires the assistance of professionals, whether they be accountants, lawyers, planners, or others. Within their own professions, they have strong ethical guidelines; is it not about time that the laws of our jurisdictions extend that culpability beyond those who are directly involved?