There are endless efforts by various nations to harmonize taxes on corporations and profits, so that there would no benefit in moving from one jurisdiction to a

There are endless efforts by various nations to harmonize taxes on corporations and profits, so that there would no benefit in moving from one jurisdiction to another. The EU is successful in this to some extent, but only on member states. On the other hand there are also endless efforts by individual countries, states, counties or cities to attract business by offering the inducement of lower taxes, causing businesses to shop around for the lowest tax jurisdiction. What one prefers is one thing, how to achieve it is another..