Ireland is not the only loophole: Luxembourg, Belgium and the Netherlands made "special" deals with large corporations, too. https://www.ft.com/content/7ce5bf96-a83d-11e7-ab55-27219df83...
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.
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.