Much of the blame for the situation lies with the states themselves. They haven't been able to pass decent laws. For decades, tax authorities have been taking aim at the phenomenon of tax havens, and the most aggravating thing is that they aren't just in Bermuda or on the Cayman Islands, but right outside our front door.
The Netherlands, Ireland, Luxembourg and others, exactly. We have to take a close look at their tax regimes, particularly if we want to move forward with European integration. We can't have a situation in which some EU member states enrich themselves at the expense of their partners.
Nobody, not even the EU, can tell us how to design our tax law. We can solve the problem with license boxes in the Netherlands unilaterally.
We have to make sure that a fair share of the tax revenues remain in our country.
A foreign company in a comparable industry should pay the same as a domestic company, even if their products aren't produced here. That can be achieved using measures in corporate tax law.