Or Ireland could just lower the tax for every company making it a level playing field. I am not a fan of EU economic ideas at all but I am happy they are starting to enforce this one. My country (Poland) has done such deals as well. Wanna start a small business? 19% corporate tax, 23% VAT, 19% cap gain tax. Some German car company thinking about opening a factory here? Let's offer 0 tax rate for many years + additional incentives!

This really is demoralizing how they set rules for small guys but then give big incumbent companies everything they want.