I actually agree with you on Luxembourg and Ireland (I try, unsuccesfully, to avoid Amazon because of this), but the "EU" (i.e. the Commission etc) doesn't set individual country corporation tax rates, as the members are sovereign countries. However, here they do seem already some way down the line to getting a common approach in place for a tax on digital services. The UK are following their lead, aren't they? Or their proposal has come after the EU's. Both are just that right now - a proposal not an enacted policy. As with the EU, we will need to see if the UK follows through, as you rightly highlight.