(1) All governments everywhere encourage infrastructure investment through tax breaks. Unless they're stupid.
(2) Ireland has a well-educated and young workforce - all of whom speak fluent English.
(3) Ireland has low taxes across the board compared to other EU member states.
That is true, a particularly interestinpoint about English - it's a common language - the most widespread language in the world, only two countries in Europe actually speak it as a first language - it's a major boost.
Better than a language that doesn't know how to pronounce 'w'! -:P
to point (1) I may declare that this wasn't the point - it's been about where the money came from.