Greater transparency and exchange of information will assist countries in developing appropriate anti-avoidance measures. But this kind of approach does not offer a complete solution.

信息的大量透明和交换能够帮助各国制定合适的反避税措施，但这种方法并不是万能的。

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Mr Osborne claims that he will claw back the money, and more besides, through new anti-avoidance measures.

ECONOMIST: Britain's budget

The government has now announced anti-avoidance measures targeted at this bed and breakfasting, as well as other more complex loan related planning arrangements.

BBC: Budget 2013: National Insurance, the Cinderella tax

This allows for boats to fish if they are practising "cod avoidance measures", such as eliminator trawls, which allow effective fishing for haddock and whiting while eliminating cod from the catch.

BBC: Fishing negotiations statement