According to reports, Ireland, the Netherlands and Belgium have low corporate tax rates for multinationals which have resulted in some discord within the eu. In the case of Apple, resulted in a court case as eu tax was said to have been evaded.
According to a report it was suggested by the eu competition commisioner in 2016 that Ireland may not see all of tax owed if Apple choose to pay larger amounts to its u.s. headquarters. Reportedly a court ruling in Luxembourg said there was not enough evidence to show Apple had minimised its tax bill. According to reports the case was appealed by Ireland in 2020 but most of the revenue collected in 2018 following directions by the commission is being kept in the custody of a third party until a final verdict is reached.
Reportedly Ireland has a 12.5% corporate tax rate, one of the lowest in Europe and nearly a third lower than the u.s. rate of 35%. Has resulted in companies such as animal testing laboratories and pharmaceuticals who dump chemical waste in their local environment.