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The commissionâ?s plan exceeds the jurisdiction ofparticipating nations, infringes on the taxing powers of non-participating nations and â?is discriminatory and likely to leadto distortion of competition to the detriment of non-participating member states,â? the council opinion said. It saidSemetaâ?s plan doesnâ?t address problems of double taxation thatresult from the way the tax would be collected.