The article was about giving tax creation power to Brussels and removing that power from the EU countries. This would not result in a fairer tax, but a tax that

The article was about giving tax creation power to Brussels and removing that power from the EU countries. This would not result in a fairer tax, but a tax that you have voice in changing. Brussel bureaucrats are not voted into office by the people and can therefore also not be removed from office by the people. I agree that governments should strife for a fairer tax and a good start would be a simpler tax. There I agree that unnecessary complexity have created loopholes. I however do think that the European Union should set the example and start paying taxes like normal citizens in their respective countries. The European Patent Offices in Europe do not pay any taxes in the countries they are situated. They have their own internal low tax system. Talk about writing your own rules for avoiding taxes. Just to touch on the issue of USA companies not repatriating money back to the USA. This is a problem with the USA tax code. The Netherlands for example do not have this issue, since they have double tax treaties with various countries and when they do not have a treaty the participation exemptions kicks in. The participation exemption says that you will not be taxed again in the Netherlands if you own >= 5% of a foreign company when a dividend is payed from the daughter company to parent companies. The logic of the dutch is that foreign dividends have been taxes and is therefore exempt.