According to the OECD [1],France has an effective average corporate tax rate of 29.4% while Ireland has a 12.4% one. France has one of the highest in the OECD a

According to the OECD [1],France has an effective average corporate tax rate of 29.4% while Ireland has a 12.4% one. France has one of the highest in the OECD and Ireland one of the lowest. Unless you are arguing that Ireland is indeed effectively a tax haven, I don't see the eye opener. [1] https://stats.oecd.org/Index.aspx?DataSetCode=CTS_ETR https://stats.oecd.org/Index.aspx?DataSetCode=CTS_ETR