Irish tax man missing the point
FTFA - Ireland’s commitment to Apple has also been reaffirmed by the Irish taxman, who said “the profits of non-resident companies that are not generated by their Irish branches – such as profits from technology, design and marketing that are generated outside Ireland – cannot be charged with Irish taxes under Irish tax law.”
But that is the point - you let them declare their profits in Ireland, but then don't tax them because they weren't made in Ireland. This is what we ordinary people call a t-a-x s-h-e-l-t-e-r.
There are none so blind as those who won't see.