Re: Contrary to most comments, this is a bid by the EU to harmonise taxes by the back door
No, the "double Irish" is only available to those who can afford it in the first place. It is NOT available to everyone.
As for you example of the Irish and German companies competing in Paris, again, wrong. This ruling will have no effect on it. Where it would have an effect would be if, say, the German company booked it's profits through a brass plaque HQ "office" in Luxembourg and the Luxembourg govt. gave the German company a special low tax rate not on offer to other companies, meanwhile then moving it's non-taxed profits out of the EU to an account in the Bahamas and so effectively paying no tax in the country of sale, the country of origin or even the company where the "brass plaque" HQ is.
The EU is effectively one single jurisdiction in terms of trade. You can't import goods from the far east, sell them in Europe and send the profits off to the Bahamas and not expect to pay tax. All that does is drain cash from the very economy you need to be healthy so as to keep buying the overpriced tat.
There seems to be an aweful lot of people who think a "free market" should be truly free of any and all regulation or taxation. Look where the lead to with the likes of Rothschild, Carnegie, Morgan et al. At one stage some of those robber barons, not content with just buying congressmen, actually tried to buy the US presidency. (then again, maybe that's since really happened)