No, Ireland played the game. They set low tax rates to attract companies. They might not get a great rate, but it is found money all the same. New York does it, Delaware does it, it is not a very novel idea. The point is now the European Commission is saying - "Hey you, Ireland - you can't do that and you have to change your laws you renegade tax haven." Retroactively. Apple gets the headlines, but Ireland set the rates.
Corporations should not be above the law, but they should not be subjected to them ex-post-facto. Tax laws need a complete overhaul - especially concerning international trade and commerce. But until they are, follow the rules as they are set and don't roast one or another company (Starbucks or Amazon to name a few others) to make an example. This was done for the headlines
JB, you are right - everyone loses if Bozo wins.