That is 100% uninformed nonsense.
If you are conflating it with Apple vs EU, you can read this primer: https://en.wikipedia.org/wiki/EU_illegal_State_aid_case_agai...
Nothing to do with a country offering a multinational a deal which results in a lower effective tax rate, and is something _EVERY_ country in Europe offers.
Also this is not just about 'taxation policies'. They are pretty free in their policies, except that they can't make exceptions for particular companies because such special deals give a company a competitive advantage, distorting the market.
This is not true. Only those with a EU country citizenship are fully covered by the free movement rules. You can read more about it here: https://ec.europa.eu/immigration/general-information/already... but I will give you a quote: "To move from one EU country to another for more than 90 days, you will need a long-stay visa or a residence permit for that country. If you wish to work, study or join your family in the second country, you may have to fulfil more conditions."
An exception to this are so called Blue card holders, but only those with certain education/ professional experience plus job offer with a salary above a certain level are eligible for such a card.
Ireland has been busted (among others) for secretly passing sweet taxation deals with Google, Facebook, Amazon & co. According to you, that's the way to do it, right ? Tax race to the bottom, give deals to big player that no small company has hope to ever negociate, that's sure to bolster competitors. Any kind of attemp to level the playing field by applying tax uniformly on the European level is "sick".