Layering means that you move through 5-6 different tax havens and then finally park money at a chosen destination. So, the money that goes to Switzerland is not seen as Indian money, because it takes the route from Seychelles to Jersey Island To Havana and then to the Cayman Islands. So when it finally reaches the Swiss Banks, it’s seen as the Cayman Island money and not as Indian money. It’s only when data leaks out, as happened in the case of the Panama papers, those people who first sent the money to Panama will get named, Whereas, those people who moved their money to Panama through Cayman Island will not be identified. That’s why, when the Indian government asks the Swiss government on the amount of Indian money that is deposited in their banks, they give a very small figure of Rs 8,000 Crore to Rs 14,000 crore, because that is the money that is deposited in the name of Indians. And that money is actually legitimate. The illegitimate money would actually have moved from other destinations to the Swiss Banks. In the Swiss banks, the largest amount of money is the British money, because the British own the highest number of tax havens in the world. Also, the fact that all the leaks happen through the stolen data and the tax havens never accept that it’s their data, it becomes difficult to prove anything in the court.