The government not only has to unearth such inappropriate tax shelters but to convince the courts that even if they are technically legal they have pushed the boundaries too far.

• 现在，政府不仅要查出那些违法的避税者还要想办法让司法部门相信即便这些避税手段在技术上是合理的但那些避税者显然已经做得太过头了。