Re: Start with the basics and work from there
Before everyone gets emotive and irrational, hows about the EU/Austria first define "fair".
That was done about a quarter millennia ago. The company pays the country x% of profit (X% varied, but was around 10-25% depending on which country) and in turn the country could afford to build and maintain roads, hire police forces to prevent highway robbery, educate the populace and later to provide things like healthcare and pensions.
Companies decided that they could find and exploit loopholes and not pay their taxes, and all of a sudden are competing on how little tax they can pay. If you were defining "unfair" then this is probably it.