No, this isn't just about Ireland. The article missed the part about how multi-nationals use hollywood accounting to legally move their profits offshore. One easy tactic is the use royalty payments. https://www.cnbc.com/2020/02/04/amazon-had-to-pay-federal-income-taxes-for-the-first-time-since-2016.html
Holding company in low tax jurisdiction (Ireland, etc.) charges royalties for name or patent usage rights. Profits are then shifted to that jurisdiction, to be held there until an acquisition target appears or a US tax holiday gets passed.
Holding company then petition US gov for tax holidays to bring all that stashed money home at little cost. https://en.wikipedia.org/wiki/Repatriation_tax_holiday