Do you now accept that they can easily leave Ireland with few if any negative consequences if we have to stop stealing taxes from poor people?
Of course I accept they can easily leave, I have already said that. But they cannot leave without consequence.
So if the EU implements rules that effectively end our favourable tax deals and treats all multinationals equitably across the EU, then why would say, Intel, move to any other country in the EU? From a taxation point of view, there would be no point.
Of course they could move all their EU activities lock, stock and barrel back to US or Costa Rica, or wherever.
But the consequences of that, in the absence of a free trade agreement, would be higher tariffs, barriers to trade etc, into the biggest (2nd) in the world - it sounds like it would be bad for business to me.
So Intel Ire, Microsoft Ire, FB Ire, etc...etc...all have an interest in having a presence in the EU. Ireland is the preference currently because of, amongst other things, our favourable tax regime AND barrier free trade into the SM.
If the favourable tax treatment ends, it still doesn't make an argument to move anywhere else within EU (not even Poland!
) as the tax treatment will be the same across EU.