>A interesting point missing from the BBC article is that they have different levels of expectations between small to medium businesses and large ones, to avoid

>A interesting point missing from the BBC article is that they have different levels of expectations between small to medium businesses and large ones, to avoid regulatory capture ? : Yes that does seem like it could be bumpy. I like the UK approach https://www.bbc.co.uk/news/technology-55230704 https://www.bbc.co.uk/news/technology-55230704 which seems to be that they will have more flexibility - hopefully not over-flex, but a set of rules catering for the large companies, which at the scale is maybe a more manageable approach without culling all the middle/small growing companies with some solid rule that is less fiscally impacting upon the large players. However, a final thought for all - countries been doing their own TAX laws for ages and the companies that always manage to play that game better than those who write the rules are....large companies of the type these are targeting. So I don't think it will improve overnight, but does seem that the right direction would be a good place to start. > The road is still long before ratification, but it looks like a step in the good direction. Yes and with the EU, just one country could hold the whole thing up and Ireland may have more of a vested interest in the large tech firms than many others, so may or may not be more suitable to corporate lobbying factors.