designs and let's talk more about tech firms in taxation i'm joined now by clemens forrest president of germany's info institute where later today the international monetary fund will present a new paper on this topic lemons joins us from munich suppose your institute is opposed to a digital tax why. the digital tax proposal is the unilateral introduction of a tax on turn over it is totally incompetent but with the international tax system so it is true that digitalization raises difficulties in the tax system but the digital tax proposal by the european commission is the wrong answer that's why we are against it and you are making the business argument here but are you losing the popular argument that is the one of inequality the people angered over tax dodgers and in the words of bruno lemaire front france's finance minister that they want fiscal justice. we're not making the business argument this is about the economy as a whole we have an international tax system that has clear rules on who taxes what and list tax system says companies are taxed where they develop their products