[throwaway37585]

1. Unfair according to whom? You're presenting your opinion as if it were fact.

2. To put it bluntly, the fact that you equate tax incentives with direct subsidies suggests you don't understand economics. https://mises.org/library/no-tax-breaks-are-not-subsidies

[jopsen]

1) Fair point..

In the EU we have laws against using tax incentives to lure companies to specific countries or cities. Unlike the US where Amazon is currently picking the location it's next headquarters based on what tax incentives Amazon can get.

This kind of race to the bottom is not permitted. Yet, certain EU countries have been finding ways around it to attract/retrain specific business..

At least that's my impression.