You may be unable to grasp the difference between tax Evasion and aggressive tax Avoidance (Dodging) which while perfectly legal is sometimes considered to be unethical and unacceptable to the majority who are unable to set up shell companies in Luxembourg to charge out their highly specialised labour as shelf stackers or road sweepers and to make them low interest "loans".
Sorry I didn’t realise “dodging” was a technical term. You made no mention of either avoidance or evasion so it is a bit rich to assume I’m not aware of the difference. What specific avoidance scheme do you think France should crack down on unilaterally? You realise Luxembourg is in the EU and companies based there can sell to the French? France is already backing a digital sales tax currently opposed by Ireland and a few others and might well introduce something unilaterally themselves if they can't do so collectively.
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