AFAIK Luxembourg and Ireland's focuses are slightly different. They both have very low rates of corporation tax, and that is starting to be addressed by things

AFAIK Luxembourg and Ireland's focuses are slightly different. They both have very low rates of corporation tax, and that is starting to be addressed by things like the US plan for a minimum tax level. Also they're much smaller countries I can't see luxembourg being able to opt out of the EU to protect financial arrangements...