Ireland also has lower rates in practice due to allowances for their largest corporations: Apple's allowance afforded them an effective rate of <1%, hence the $21 billion.
When the Apple ruling first came out there was talk of it being the first of others, but with how much resistance the Irish government have put up, it's hard to see them coming to fruition at this stage.
As a small company you can apply for this same innovation thing and get 17K tax deduction, and you have to put 500 hours into it. It's rediculous.
It's called "WBSO (Wet Bevordering Speur- en Ontwikkelingswerk)". Hoi Jan.
The deal with Apple was considered a sweetheart deal and is illegal (under EU law but not Irish) and not available to other companies.
OP is right correct approach is a consolidated tax rate/base across EMU.