In reality, these days member states will introduce laws for certain players that then anyone can use. It's not state aid then, but the result is the same. For

In reality, these days member states will introduce laws for certain players that then anyone can use. It's not state aid then, but the result is the same. For example, Belgium recently updated certain tax laws to reduce the amount of withholding tax payable by certain major foreign investors, to keep the AB Inbev holding company in Belgium instead of letting the shareholders move their holding entity to the UK.