If you are wondering why the US government is upset about this, here is a brief list of companies below that have headquartered in Ireland because they are a bit of a tax haven. So I consider this to be a quite astute move by the Irish government to place pressure upon the US government via its corporate overlords.

Apple: Historically used notorious loopholes to lower its effective tax rate to under 2%. Following a landmark European Court of Justice ruling, the company was ordered to pay back $14 billion (€13 billion) in unlawful tax benefits to the Irish state.

Microsoft: Routinely routes astronomical sums through Irish subsidiaries. One of its main Irish entities notoriously posted £220 billion in profit in a single year while paying zero corporate tax via loophole setups.

Google (Alphabet) and Meta (Facebook): Both long utilized complex accounting strategies like the "Double Irish" to transfer intellectual property (IP) and globally generated revenues into the Irish jurisdiction.

Medtronic: A major U.S. medical device firm that legally moved its corporate headquarters to Ireland via a $48 billion tax inversion acquisition.

Allergan: A pharmaceutical giant that executed a similar $66 billion corporate inversion to establish its tax base in Ireland.

Other Tech & Biotech Leaders: Major corporations like Pfizer, Oracle, Dell, Airbnb, and LinkedIn maintain substantial operations and book vast non-U.S. revenues through Ireland.