I agree entirely with you about corporation tax. It must eventually be harmonised to a large extent.
I think that the current policy to corporation tax is getting close to that of becoming a tax-haven, and I think that this is really a betrayal of 1916 and the war of independence. The policy of those who fought for Irish independence was self-reliance. To me, self-reliance means that the country supports itself. Joining the EU on an equal basis to other states does not change this. When we were relatively poor, we received aid. Now that we are well off, we will be contributing to others. (Just as someone who joins a trade union sometimes receives benefits, and sometimes pays for others benefits).
However, the policy of skimming off taxes due to Britain, France and Germany (which current policy seems to amount to) does change this policy of self-reliance and goes against everything that Pearse, Collins, De Valera, etc. stood for.
Quite apart from anything else, we should be planning for the end of the low corporation tax regime because it cannot be sustained for much longer. We should be looking instead at altering the tax system so that, for example, research and development is encouraged. (I know that AT and others will say that we do this already, but if we had a relatively standard tax rate, then the tax relief benefits for R&D would actually be higher).