National governments kind of suck at enforcing these. In some cases, like the notorious Ireland Apple tax shelter, they may not want to enforce the rules because they feel they are benefiting from the evasion.

This kind of basic regulatory work is pretty thankless even when it's important. But I suspect the toxic politics of data centers will kick up some enforcement action sooner or later.

(Why is it so toxic? Well, the explicit promise from AI companies of mass unemployment combined with higher electricity prices, and maybe even destroy the world https://www.theguardian.com/technology/2026/sep/09/anthropic... is why.)