This article discusses different ways to tax income from investments and work in the European Union. It compares how capital income and labor income are taxed, and looks at fairness in taxing companies across different countries. The article also explores whether it's better to tax income based on where it comes from or where the person or company is located. It suggests ways to prevent companies from moving their profits to lower-tax countries. The article considers if the EU should use a common way to calculate taxes for companies. It also looks at how Nordic countries tax capital income and if this could be a good model for the EU.