This is already starting to happen, see for example AEOI: http://www.oecd.org/tax/transparency/automaticexchangeofinformation.htm http://www.oecd.org/tax/trans

This is already starting to happen, see for example AEOI: http://www.oecd.org/tax/transparency/automaticexchangeofinformation.htm http://www.oecd.org/tax/transparency/automaticexchangeofinfo... I believe governments (some of them, starting in Europe...) may very well be on their way towards harmonised tax levels because there is just so much money they are missing out on and they know it. Ireland may be reaping most of the benefit as it stands right now, but it is probably clear that a slightly higher tax in Ireland and a slightly lower one in other European countries may well net Ireland more in the end anyway. If large megacorporations will be as affected by this general trend as small business owners remains to be seen I guess - I'm not too optimistic about that.