It is less the tax laws and more the trade agreements between countries. Until a few years ago the biggest tech companies used a bit of creative accounting to m

It is less the tax laws and more the trade agreements between countries. Until a few years ago the biggest tech companies used a bit of creative accounting to make sure that all their EU profits would at least on paper be made in Ireland because it had the lowest taxes of all and Ireland had no reason to change that. The EU stepped in once it came out just how far the Irish tax office was willing to go to support that scheme, I think they outright allowed Apple to skip the pretense (and several shell companies) entirely while declaring their profits to be Irish.