Sugary drink tax declining in many developed economies, but growing rapidly in middle income economies such as Vietnam and India. In the United States, the single biggest market for carbonated soft drinks, consumers annual average per capita purchase of soda was 154 liters. Denmark began taxing soft drinks and juices in the 1930s. More recently, Finland reintroduced an earlier soft drink tax in 2011, while Hungary taxes sugary drinks as part of its 2011 public health product tax, which covers all food products with unhealthy levels of sugar. France introduced a targeted sugar tax on soft drinks in 2012. At a national level
Corporation tax in the Republic of Ireland Ireland even less attractive to Facebook. The EU Commission's long-standing desire to introduce a Common Consolidated Corporate Tax Base ("CCCTB"), would have a more severe effect on Ireland's CT system. The U.S. has had a contradictory approach to Ireland's CT system. U.S. investigations, from the first U.S. IRS study in 1981, up to and including 2013 U.S. McCain–Levin Senate investigations into Apple's tax structures, label Ireland as a "tax haven" for U.S. multinationals. However, it was the EU and not the U.S., that forced Ireland to close its Double Irish BEPS tool in 2015. While the Obama administration supported the