Taxes should be collected, paid and used, only as a result of a harmonious relation between citizens and governments.

If we are to develop for systems that “Protect and increase tax revenues by implementing multilateral automatic information exchange”, these should go hand in hand with equally automatic systems that make certain that the way government spends such tax revenues, is in agreement with what was promised to the tax-payers. Otherwise we might run into deadly efficient Sheriffs of Nottingham collecting taxes for obnoxious King Johns, without even having a Sherwood Forest where to hide.

I repeat nothing works better against tax havens than tax heavens. And if we do not get those heavens we better keep some havens.

Tax evasion is often described in terms of countries losing money. That is not entirely correct. It is the government of a country that loses the right to administer the evaded tax funds… and sometimes that is not all bad.

There are cases in which it would seem it should be a civic duty to escape the payment of taxes, so that those resources are not dilapidated and can be better used defending the country.

In Venezuela its government gives away in free gas more than all its health, education and social spending put together. Has not a government that does that forfeited its right to tax the citizens?

Irresponsible governments should not have guaranteed access to any type of information about their subjects.

Let us be careful with any Tax Collector's Unite call... they might all belong to a small mutual admiration club, with mutual interests and an overpowering group solidarity.