Following Denmark, France announces that corporations headquartered in tax havens (or with empty shells in tax havens) will be barred from government coronavirus bailout https://twitter.com/BrunoLeMaire/status/1253324545496215552

The main limitation of the French approach is that the official French list of tax havens is way too restrictive.

It excludes the key European tax havens (Luxembourg, Netherlands, Ireland) towards which the bulk of profit shifting takes place

See: https://missingprofits.world 

The other problem is that the exclusion was initially much broader: it initially applied to all firms with affiliates in tax havens

Then the measure was watered down, and now only applies to firms with "empty shells" in tax havens (with no clear definition of what that means)