BRUSSELS — Sleepy, suburban, and boasting the lowest tax rate in the country, Delaware has long been a secret ingredient in the United States’ capitalist success story: a place where entrepreneurs can quickly convert an idea into the next Fortune 500 company. Now the EU wants to capture some of that magic, and the European Commission has drafted a rewrite of the bloc’s corporate rulebook — a framework called the 28th regime, or EU Inc. — in an effort to inject some dynamism into the continent’s