oversimplified you can think of it as Ireland is required to collect the taxes it always should have collected (but waved to get a competitive advantage for a

oversimplified you can think of it as Ireland is required to collect the taxes it always should have collected (but waved to get a competitive advantage for attracting tech giants and giving them in turn a competitive advantage over EU based competition) as a side note tax benefits to attract companies aren't perse illegal but what Ireland did went far beyond what is healthy/acceptable for the EU