It is not a question of being right or wrong, or even ideology. It is more a study of the facts and their rational interpretation. All other factors being equal a company/corporation/organisation will locate where cost/benefit dictates. A case in point: Ireland
"Ireland was placed 11th out of 82 countries as one of the most attractive business locations in the world in the Economist Intelligence Unit’s (EIU) Business Environment Ranking for 2008-2012.

Experts say that Ireland is attractive because it has one of the lowest corporate tax rates in the world at 12.5 per cent"

https://www.eolasmagazine.ie/what-attracts-companies-to-ireland/

First they say this:https://ec.europa.eu/ireland/tags/corporate-tax_en

Then they sat this:

https://www.irishtimes.com/business/economy/european-commission-in-fresh-warning-on-irish-corporation-tax-base-1.3690699
https://www.irishtimes.com/opinion/ireland-needs-to-upset-the-apple-cart-on-corporate-tax-1.3674289

So much for member state fiscal independence!