> Is it the CEO? They are unlikely to know enough about French taxation This line of thinking becomes a shield for executives, letting them push subordinates i

> Is it the CEO? They are unlikely to know enough about French taxation This line of thinking becomes a shield for executives, letting them push subordinates into corners where they'll have very strong incentives to do illegal things. And they will benefit from these illegal actions, while being responsible of nothing as they won't know enough on any subject. This feels like a moral hazard paradise to me.