[briandear]

Why should the EU care? It seems like these rules exist in order to effectively subsidize more expensive governments. If France did what Ireland did, France would collapse under its own weight, so the EU uses these rules to protect less competitive member countries. So the EU pushes things like minimum tax rates rather than alternatively pushing maximum tax rates. If an EU country proposed a 50% corporate tax, the EU would be ok with that, but if a member proposed a 2% taxe, the EU would lose their mind.