[_delirium]

Ireland's entire strategy when it comes to attracting foreign businesses to domicile there depends on being both 1) in the EU, but 2) lower-tax than most of the rest of the EU (excluding a few micronations). They're selling a tax arbitrage within the EU common market, which doesn't work if they aren't in it! Ireland's domestic market in itself isn't large enough to really attract major international companies to set up European headquarters there.

[SmellyGeekBoy]

> Ireland's entire strategy when it comes to attracting foreign businesses to domicile there depends on being both 1) in the EU, but 2) lower-tax than most of the rest of the EU...

Spot on. I'd also add:

3) English-speaking 4) Close ties to the UK

[MrBuddyCasino]

This seems like the right way to look at it. If the EU wants to scare off multinationals and signal that this tax haven's days are numbered, why punish Ireland? Its unnecessary.