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The report is also likely to influence the debate over corporate governance because the devices that enable taxes to disappear also tie up cash, making it difficult to pay dividends.
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But a minority do enable tax avoidance".
It does not enable tax evasion, he said.
This will enable tax authorities share information automatically with foreign partners, not just when asked.
"In Switzerland, the banks are so organized that they are able to circumvent new rules and laws to continue to enable tax evasion".
Credit Suisse, the big Swiss bank, on Wednesday came under heightened scrutiny of authorities in the United States and Germany over its sale of private banking services that enable tax evasion.
A spokesman said: "And because of our leadership, tax jurisdictions around the world, including crown dependencies and overseas territories, have made groundbreaking commitments to share information that will enable tax authorities to clamp down on tax dodgers".
Toby Strauss, chief executive at Scottish Widows, said his company was working hard to allow people to draw down money from their pension funds and to enable tax-free cash to be taken.
If the public understands the full truth of how Apple and other companies skirt their obligations, pressure will grow on elected officials to close the loopholes that enable tax avoidance.
The consultation states: "The vast majority of tax agents, intermediaries and others who provide services in relation to the taxation consequences of commercial arrangements, or who facilitate their implementation, operate within the spirit of tax law and do not enable tax avoidance.
Meanwhile, the Chief Secretary to the Treasury Danny Alexander revealed that he has asked HMRC to advise him on whether it needs extra legal powers or whether new laws need to be introduced to prevent people from conspiring to enable tax evasion.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com