The FT has said in an editorial comment:

The goal for European fiscal policymakers should be a regime that enhances genuine competition among economies. It should allow countries to use tax as a basis for promoting themselves as places to do business. It should also aim to deter distortion of that competition by making it harder for multinational companies to seek their own advantage by breaking the link between where their activities generate profit and where those profits are taxed. Any moves France can make in that direction during its presidency will be welcome.

Note that second sentence. It says 'tax as a basis', not 'tax base'. Quite different things.

I can buy this, totally.

Now, how about some action?