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The problem is that the EU court may force Estonia to any decision they want. This already happend with Ireland - the EU forced them to collect 13 Billions in additional taxes from Apple even if Ireland didn't want to do this.

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Well, corporations go to Ireland because they have low taxes and they are in the common market. I doubt one of those alone would work.

Besides the low taxes, Ireland also has the enormous advantage for foreign corporations of being an English-speaking country.

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