What about the part where a member state is not legally allowed to provide taxation benefits to only specific parties, that undercut other member states and the

What about the part where a member state is not legally allowed to provide taxation benefits to only specific parties, that undercut other member states and the member state's other companies? That is what is happening in this case; other countries that do not provide the loophole that Ireland has provided are effectively losing the opportunity to realistically compete. The loophole itself is not obvious and practically exists only to draw big business, leaving smaller companies in a worse situation.