If the US or Spain want to compete with Ireland on tax, they are welcome to. Why should we apologise for being competitive? The City of London has similar tax arrangements, and yet that hyprocrite David Cameron frown at Ireland doing it. The right wing in the USA want lower taxes AND higher subsidies for all corporations, but when Ireland offers lower coporation tax, and no subsidies, the same Americans whinge and whine.
Personally I don't believe the location of this data center has nothing got to do with our low corporate taxes btw, and everything got to do with our cool windy climate.