Taxing multinational companies is a prisoner's dilemma, and taxation agreements between countries are a rational strategy to get a better outcome for all.
> taxation agreements between countries are a rational strategy to get a better outcome for all
That may be the theory, but the reality is that they are bully pulpits whereby the largest nations (in this case Germany and France) force the others into having to act against their own interest.
What may be beneficial for Ireland, is certainly not beneficial for the other nations in the EU. I don't see why it's bulllying, when Germany or France try to enforce the treaties they have with Ireland (as an EU member).