Yes, every company should move to wherever it is they can pay the most taxes. Perhaps instead of criticizing Ireland for low taxes, perhaps the ire should be forces on jurisdictions with confiscatory taxes and burdensome regulation. I moved from New York City because I was not only paying higher prices for everything but things like rent control, exceptionally high state and local taxes, plus the added bonus of paying insanity rates for health insurance, not to mention a public school system that results in your kid having to travel across town even though there's a perfectly good school a block away. I would never again start a company in New York.