There are other countries in the World that have lower effective corporation taxes than Ireland, but what they don’t have is:<p>1. A well educated and productive workforce with English as their primary language.<p>2. Full membership of the EU and the Eurozone, giving us access to a massive market.<p>3. A stable government that is pro-business.<p>4. Close historical and cultural ties with the US.<p>5. A vibrant local tech scene.<p>6. And, yeah, very nice tax rates and grant aid incentives for setting up here in the first place, but surely other countries can compete on this?