Tax optimisation is no longer a matter just for the multinationals. A number of market players are now tailoring strategies originally drawn up for the corporate whales to the minnows, or small businesses and independent entrepreneurs.

Whether the businesses are active in imports and exports, or in services, recent scandals involving document leaks, such as the so-called "Paradise Papers" earlier this month, show that a wider variety of companies are trying to lower their tax bills.

"When people talk about tax evasion, they think about multinationals. But the problem affects smaller companies, too," said Oxfam France spokeswoman Manon Aubry, noting that owners of several small and medium-sized firms have also been caught up in scandals recently.