They are not telling us what to do. They are telling foreign companies, most American multinationals what to do.
Companies based in the UK pay 20% tax.
American companies such as Amazon, Apple, Starbucks, base themselves in Luxemberg, and pay 3% tax and undercut British Companies. They take jobs that should be in the UK and they deprive the Exchequer of £millions.
Why should a book or a song I purchase from Amazon increase the coffers of the Luxemberg Exchequer?
The EU are levelling the playing field so that everyone pays the same tax and no country undermines another EU country.