Sure, a lot of foreign investment in Ireland has to do with tax loopholes, but you're not answering the question fully here. Tech companies also like Ireland because it has a large, highly-educated fluent English speaking workforce. We also have a high cost of living here, which contributes to the higher salaries. Ireland is not really a special case - London doesn't have the same tax implications yet it has similar (if not higher) tech salaries compared to Dublin.