I thought the issue was that companies acquire say an Irish company and then instead of 35%, they are paying 10% and then instead of paying taxes in the US, the

I thought the issue was that companies acquire say an Irish company and then instead of 35%, they are paying 10% and then instead of paying taxes in the US, they figure out how to move around goods and services to make it look like the profit was territorially gained in Ireland when in fact it was in the US. That is the issue. The greed is typically on the corporate side, more so than the government.