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ARTICLE · 06 FEBRUARY 2018

The Paradise Papers: A Slippery Slope

For example, the traditional way of robbing a bank is to appear with guns, masks, and a get-away vehicle.

CanadaTax

In less than 30 years, it has become possible for individuals to perform criminal activities electronically, without being physically present at a crime scene. For example, the traditional way of robbing a bank is to appear with guns, masks, and a get-away vehicle. Today, this method is outdated. A criminal with sufficient expertise can much more effectively rob a bank of information (such as credit card data or bank account numbers) or steal funds by electronic means. The electronic thief is no less criminally culpable than the robber of the bricksand- mortar bank.

Like a bank, a law firm can be the victim of electronic theft. An electronic thief is arguably just as culpable as a robber who appears at the front desk, threatens the staff at gunpoint, and speeds away with documents to later distribute. Moreover, consider a situation in which an electronic criminal steals funds and deposits them in a third person's bank account, and that third person then uses the

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