> there are a set of rules to avoid a race to the bottom in term of taxation
No there aren't, or at least there weren't prior to the 15% that was recently agreed. Taxation generally is not an EU competence.
No there aren't, or at least there weren't prior to the 15% that was recently agreed. Taxation generally is not an EU competence.
With the sole exception of VAT and customs duties.
Corporation tax is a matter of internal revenue and none of EUs business at all. Well, now it apparently is.