The example we chose was the Google Tax. It has been in place in England for several years, and its objective is to tax the profits that are shifted. So, they do a type of profit estimation of the income that should be taxed, but is not. It is taken for granted that there is abusive fiscal optimization. After that, the various ways in which that income can be captured must be carefully examined. In one pilot project conducted in the European Union, a 3% tax was applied to the gross income of one enterprise.
Once again, we are trying to ensure that the profits and income accrued in the country are adequately taxed, given that currently, there are loopholes in our laws, our tax laws particularly, that allow some to slip through the cracks in the system and thus to abusively reduce their tax bills.