The United States has accused the European Union of grabbing revenue intended for U.S. coffers with the decision, comments that could cause friction at an international summit in China next week.

"We are of the opinion that anything that restricts the opportunities for multinational big companies to drastically avoid tax is positive and a step in the right direction," Kern's spokesman said.

"Restricting tax deals between states and companies is the next logical step," he said.

Austrian Finance Minister Hans Joerg Schelling echoed Kern's comments, saying a case like the Irish one is not possible in Austria because Austria has no deals between the state and companies that would give them any tax advantages.

"In the past years, we have done everything to prevent aggressive tax avoidance," Schelling said in an emailed statement. "That's why we welcome any efforts of the commission to strengthen fair competition in the tax sector."

(Reporting By Shadia Nasralla, editing by Larry King)