Los convenios en materia fiscal y la lista de la OCDE de jurisdicciones no cooperadoras, para reproducir los términos al uso oficialmente, resultan poco satisfactorios e incluso representan una parte del problema que pretenden resolver.
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.