[sosull]

To whom should a country and its taxpayers be culpable in this situation? What would be the appropriate form of punishment?

[denzil_correa]

WHAT the punishment would be could be a matter of discussion. My point was there SHOULD be some punishment. I can't imagine a case where Ireland walks out of this unscathed.

[mcphage]

Their punishment, in this case, is having the EU step in and dictate what their tax laws should be, overriding Ireland's own tax laws.

[efdee]

To the European Union, I would think. Other European countries which are abiding to the rules are losing companies to those who countries offer unfair tax benefits.