How to explain offshore banking (and when it is naughty) to a five year old

Hello, everyone.
Given the response to today's question on offshore banking, and the career you have chosen, you should probably have a look at this.

http://www.theguardian.com/world/2016/apr/05/how-to-explain-offshore-banking-and-when-it-is-naughty-to-a-5-year-old?CMP=Share_AndroidApp_Gmail

Let me know what you think.
Regards.
Tom.