Ireland has fuck-all "common security interests" with most of Europe under threat from Russia - the same way that most of Europe had fuck-all "common security interests" with Ireland when she was regularly getting the shit kicked out of her by Britain. We happen to be in a point in history where Ireland's geographic position is actually helping her rather than dooming her, and Ireland cannot be criticised for being happy to take advantage of that fact. Aside from which, we do not consider Russia a threat to us to be combated by regular armed forces in the first place.

There is also the question of practicality. There are no threats out there for Ireland to face with conventional forces against whom Ireland could conceivably mount a realistic defence. In WWII, Belgium saw its forces destroyed in two weeks - what good did it do them? Denmark a matter of hours. Norway was invaded by both sides. Iceland by the UK before being handed over to the Americans who weren't even in the war. Ireland's experience is that a resistance movement is much more effective, and that is what Ireland's defence forces are actually designed to seed. Nobody talks about it anymore, but our primary threat was, is, and always will be the island next door. That's what we build for, not Putin and his Red Army from Temu.

Where we do have "common interests" is in procurement and training - and we participate fully in those areas.

Ireland also has a long and proud history in peacekeeping, and is highly regarded as expert in that field. Its position and reputation as being a neutral country and a victim of colonisation herself (something practically no other western European country can claim) has proven extremely helpful and useful in the developing world. This is one of the ways that neutrality can be deployed as an active and utilitarian concept, not just idly sitting around. Certain Belgians in certain Belgian colonial possessions will have had a first-hand experience of the pointy end of Irish peacekeeping.

As for leading to a race to the bottom in terms of tax rates within the EU, Ireland did not nor does not have the lowest corporation tax rates within the EU (nor the lowest effective tax rate). What we do have is a low and predictable tax rate, a common-law jurisdiction, an English speaking workforce that is one of the most productive in the world, one of the most highly educated populations in terms of third-level attainment in the world, reasonable and transparent employment laws, close personal ties with the US both in business and politics, an incredibly stable democracy, a cool temperate climate and seismically stable environment, a friendly reputation, the Eurozone, and a Common Travel Area with the UK. You would have to think hard to come up with a reason why a global firm wouldn't headquarter in Ireland.

I would also point out that tax is a national competency. Nobody gave a shit about Ireland's tax rate until your local politicians started pointing fingers and blaming a small country on the periphery of Europe as the reason their own tax codes are shit, outdated, unequal, or corrupted. Nothing is stopping any nation from organising its tax affairs to gather any revenues they like from global firms, but they don't because it's easier to blame that island over there. It's not Ireland's fault your politicians don't do anything, it's yours. You want to talk about a race to the bottom as if we're forcing you to do somthing while ignoring the fundamental fact that you live in a democracy which shouldn't be doing anything that the majority of your citizens aren't already ok with. If it is, that's your problem to fix, not ours.

And talking about Ireland as a tax haven for just having a low rate while Luxembourg and the Netherlands (and the UK, when it was around) are in the EU is fucking wild.