Aren't Luxembourg and Netherlands also in the EU?
Wouldn't the same rules apply?
The issue is that the rule is highly subjective. So now there is a ruling for how not to structure your tax laws and they'll set out to achieve the same goal in a different way, i.e. they'll be more subtle about it in the future.
alt Hacker News
The issue is that the rule is highly subjective. So now there is a ruling for how not to structure your tax laws and they'll set out to achieve the same goal in a different way, i.e. they'll be more subtle about it in the future.