Mr. Pierre Moscovici:

In our view, sales by this nation reflect better where profits are generated, that is, where the sale is made. Sales by origin could be very easily abused by companies seeking to avoid taxation. I understand that is one of the Deputy's major concerns. For the two other factors, namely, assets and staff, it makes more sense to look at where they are based, that is, origin.

This is a point I wanted to explain. It is in the proposal.