The EU corporate tax regime was specifically set up (by Fritz Bolkerstein) to tax companies where they are registered, not where they nebulously "provide services", something you can't define and nor can the EU. That's exactly because the EU was meant to encourage businesses to move around the continent and set up wherever was more convenient for them.
Of course in recent years the EU got cold feet on the whole "four freedoms". Services never really happened. Capital is a joke - France and Germany ban foreign investments all the time and Greece had capital controls within recent memory. It's only migration the EU is really, really keen on, probably because that's the one that suits their political objectives the best.
Of course in recent years the EU got cold feet on the whole "four freedoms". Services never really happened. Capital is a joke - France and Germany ban foreign investments all the time and Greece had capital controls within recent memory. It's only migration the EU is really, really keen on, probably because that's the one that suits their political objectives the best.