This + only pay taxes where the company is founded, not where you live at that moment in time.

That's what the personal income tax is for.. and all the other taxes payed by the individual.

That way countries can compete in being the best environment for companies.

Yes please. The whole centre of interest. Form company in Estonia, move yourself to Spain. But hey lets tax the company in spain :D

That's the dumbest stuff I've heard.

This way you avoid incredibly huge amounts of taxes.

There is a reason why cfc rules found their way into atad.

Yes the reason is that the countries cant compete on business infrastructure and taxes. It is basically a cartel.

yea so annoying, and the ambiguity with which the center of business is decided...