Google's European HQ is in Dublin
Google actually isn't a very good example of a company using low corporation tax in Ireland to avoid UK corporation tax levels. The company has very significant operations in Dublin, including most of its physical server farms serving the European market.
Their Dublin offices are their European HQ. It's not unreasonable for them to operate from there and pay tax there and treat their UK and other European offices as subsidiaries.
There are different taxation models across Europe, how do you decide which one is 'profiteering' and which one isn't.
Ireland charges 21.5% VAT which is driving vast number of people over the border into Northern Ireland to go shopping. It could be argued that the UK is 'profiteering'.
France charges way less tax on alcohol etc than the UK, which drives people over the channel to go on booze cruises, should the French be forced to increase their drink excise levels ?
The 12.5% corporation tax rate applies to ALL companies in Ireland, it's not just applied to foreign direct investment. My own small business only pays that level of tax.
There are advantages and disadvantages to basing a company anywhere in Europe, it's all swings and roundabouts.
The City of London, as a financial market, is only as big as it is (was) due to the advantageous taxation and regulatory environment that exists in the UK. Perhaps the UK should employ German or French regulations and taxation policies instead? Surely it's grossly unfair on Paris and Frankfurt ?!
Where does one draw the line ?!
If you really want to go after tax evasion, perhaps it's time to ask why the UK allows a situation to persist where the Isle of Man and the Channel Islands etc are basically blatant tax havens used for channeling vast amounts of money and hiding incomes, yet are British crown protectorates etc.
Also, if the newspaper in question wanted to attack Irish corporation tax rates, they could have looked at 'brass plate' operations, not a company that has a very seriously huge Irish-based European HQ.