if you are a big multinational
you have the luxuray of "moving" ecomomic activity around.
Hence coffee chains "sell" their service to local stores at a rate the just happens to be around the cost+all the profit...
This is more unfair on local businesses than the internationals that have no way of choosing which countries tax laws happen to be more cost effective.
The big corporates are also under a legal obligation to gain best value for shareholders - which means managing their tax affairs for the benefit of investors.
The basic problem is that each country that these corporates have a presence in want a bigger share of the possible revenue. All these firms pay tax somewhere however. I would assume that if UK or other countries get a bigger share then this would be removed from other countries tax recipts. I suspect that these areas would notice big cuts in revenue and will trigger the reverse arguments from today.
Countries have been in tax competition for decades to some extent, its just exploited by increasingly large corporations, and there really is no easy way of either changing it, or defining what "fair tax" is, as each area will believe, i suspect, that fair means that none will collect less than current...