[mutatio]

Ireland having tax sovereignty was doing what it felt was best for itself, the low tax ecosystem it has fostered is in its benefit. Much like car and farming tax incentives favour Germany and France respectively.

Now perhaps the EU as a entity is moving towards collective taxation policies, but it's not there yet and there's still an aspect of getting away with certain fiscal policies depending on any member nations "clout". Perhaps Ireland is mostly guilty of not having said clout.