[betterunix2]

First, it is not tax evasion if the law is being followed. The real problem is that tax laws have these various loopholes, and the question is why the law is written that way. Almost always it is because wealthy people benefit from the loopholes and lobby for politicians to either keep them in place or replace them with new loopholes (which is the likely outcome from this French tax). When the tax code is complicated enough, as it will inevitably become over time, you wind up with a situation where accountants find creative ways to combine different aspects of the tax code to minimize a company or individual's tax bill.