For instance, the Netherlands announced a withholding tax on royalties for 2021 "for cases where abuse is involved" [1] after international pressure. The way I read this is that they are building a facade where it looks they are complying with other EU regulations, but in reality it's business as usual. This way other EU countries have no appeal to these schemes as the Netherlands can say "we looked into these allegations, but no abuse there" and do nothing.
[1] https://www2.deloitte.com/content/dam/Deloitte/global/Docume...