> this directly implies no member state has agency to lower their own taxes as much. Two words: Dutch Sandwitch Because it’s one market, unless countries coor

> this directly implies no member state has agency to lower their own taxes as much. Two words: Dutch Sandwitch Because it’s one market, unless countries coordinate, you get massive tax loopholes with profits being shifted to tax heavens. Practical implications override hypothetical concerns https://en.wikipedia.org/wiki/Dutch_Sandwich https://en.wikipedia.org/wiki/Dutch_Sandwich