The Unburnable carbon 2013: Wasted Capital and Stranded Assets report says the listed companies analysed own 762 billion tonnes of CO2 in the form of coal, oil and gas.

BBC: Firms 'own unburnable fossil fuels'

If you hide assets and fail to report income from those assets, you might be found guilty of tax evasion.

FORBES: Beware Of Asset Protection Scams

It forces US taxpayers to declare financial assets held overseas and overseas financial institutions to report on assets owned by US taxpayers.

BBC: Deputy Peter Harwood