These don't sound like "loopholes", they sound like explicit limitations intentionally negotiated by signatory states because what government in its right mind

These don't sound like "loopholes", they sound like explicit limitations intentionally negotiated by signatory states because what government in its right mind would completely give away their tax sovereignty without any kind of reservations? In that context, these "loopholes" don't reduce the extra tax collected under the agreement, they increase it by ensuring that there actually is an agreement. > The EU Tax Observatory isn’t calling for an outright ban on green-technology subsidies. But it is urging governments to consider other policies to offset the financial gains to the wealthy from such tax breaks. "It's okay if you incentivise good behaviour, as long as you also punish it at the same time." Insane.