Comment They are doing it wrong (Score 1) 236
While I agree with the underlying idea of doing something about the tax avoidance, this rule is probably violating the rules of the EU internal market (see http://en.wikipedia.org/wiki/Internal_Market).
What the EU really needs is IMHO a tax harmonization that stops countries like Ireland from attracting corporate headquarters with extremely low tax rates.
Considering countries outside the EU, the measure described in TFA would make more sense. I'm still not 100% convinced, but it would be at least worth discussing.