The fault is the Irish government's, but Apple is culpable.
Agreed.
Good read:
How Apple Helped Create Ireland’s Economies, Real and Fantastical
Summary: "The hardest faith to have, today, is that the future will be better, that steady, broadly shared economic growth will return. This is particularly bad news for smaller countries such as Ireland that have prospered by living on the edges of a growing global economy. Today, the major players—the U.S., Germany, China, and the U.K.—don’t feel so generous and hopeful. And they get to write the rules. A secure Ireland, one that will be economically healthy for years to come, needs to be built on a “real” economy, one based on strong investment in innovation, manufacturing, and valuable services that other people want to pay for. It needs to be based on things done in Ireland, by people who live in Ireland—who pay Irish taxes."