The article doesn't say why Denmark, Ireland and Sweden opposed, but from a referenced article [1]: > Spearheaded by France, the plan has met resistance from c

The article doesn't say why Denmark, Ireland and Sweden opposed, but from a referenced article [1]: > Spearheaded by France, the plan has met resistance from countries such as Ireland and Sweden, which question the wisdom of the EU going it alone given the global nature of digital services. First, not all services are digital, especially not Amazon packages. Second, the "global nature" is a technological aspect. The corporations themselves are local to some jurisdiction, as are their clients. This argument is similar to computing in the "Cloud": Technologically, the service is perhaps global, but the physical manifestation of it certainly isn't. That data center is located somewhere, and when it goes down, one is reminded of the limitations of the "global" aspect. [1] https://www.bloomberg.com/news/articles/2018-11-05/eu-s-divisive-plan-to-tax-facebook-amazon-returns-to-spotlight https://www.bloomberg.com/news/articles/2018-11-05/eu-s-divi...