[nrow2]

What are you referring to?

Before the digital single market companies paid the rate at the country the were in. Since these companies where headquartered in Luxembourg they have been paying far lower rates over the years. Some of those rates have been to special deals directly with the government. This isn't something that has been available to most companies.

Similarly the "double Irish with a Dutch sandwich" only worked because of US tax law, simplified, lets US companies defer taxation on foreign funds through a loophole. That also isn't anything available to most companies and especially not small ones.