Ireland isn't the tax haven, although it has a very low corporate tax rate of 12.5 %. They are in Ireland to channel cash to tax havens, such as Bermuda and the Cayman Islands, using the 'double Irish' and 'Dutch sandwich' tax avoidance techniques

Google's Tax Tricks: 'Double Irish' And 'Dutch Sandwich' http://www.npr.org/blogs/money/2010/10/21/130727655/google-s...