First, there was no pact, Ireland didn't agree to it, so the rest can get that 15% and stick it where it belongs.
What was I saying?
https://www.wsj.com/articles/ireland-could-derail-global-tax-reform-11625220355While getting new tax legislation approved in Washington is no easy task, it also only takes one holdout in Brussels to block reform. European Union tax legislation requires unanimous approval, so Ireland has the power to stop any changes and has fellow holdouts Hungary and Estonia for company. Negotiations will be fierce and pressure high, but a stalemate is possible if Dublin sticks to its guns.
Welcome to the EU where a financial legislation reform needs unanimous votes so any country could lift the middle finger and from 130 countries having pact you're left with 100, and those 27 hosts one thrid of the largest corporations in the world. If the EU says No I don't see the others being stupid to shout yes either.
So, stick your taxes where they belong. I wonder what their backup plan on finding sources for free money to whoever votes for them? Maybe finally start working and stop spending other people's money? Really want to see this one happening!