[sgt101]

Yes - agree, sorry sloppy language. I agree that both of the other distortions are important and difficult too - but I think imposed on authorities by circumstance.

Also having other things in play doesn't mean that this thing shouldn't be fixed...

[charlesdm]

Yes, agree, but I just think in many cases the resources and effort it requires for tax authorities to win these cases often makes it not worth it.

A full tax case can easily run for 5 to 10 years, and the upside will be relatively limited. A lot has already been done in recent years and for a lot of EU companies the actual tax rate they pay has gone up with a few percentage points. But now most of the low hanging fruit is gone.