That though is not the key issue here. The focus on the Big 4 is. They are, as my 2010 work on their locations (also originally prepared for the World Bank) showed, the one continual ever present certainty within tax havens. Without them the world’s offshore architecture would be very different indeed. The focus on them is, then, appropriate. That is because the one thing that could most certainly bring tax haven abuse to an end, virtually overnight, is the withdrawal of these firms from those places, which would then mean that no bank and many firms of lawyers and almost no multinational company could then make use of them.
So there would be no smaller firms that worked in such places? Mossack Fonseca was one of the Big 4, right?