Exactly. This is mainly about tax avoidance through tax havens, but other ways of avoiding tax exist now. In fact, that is why I do not necessarily want to completely generalize the results. At present, we are looking at tax avoidance through the use of tax havens, which is the preserve of the biggest corporations. However, there are also sectors where medium-sized firms could avoid tax by using completely different techniques.
What we have to remember is that tax avoidance provides a competitive advantage and is therefore bad for competition. It is important to keep that in mind.