“This 15% rate will apply to 56 Irish multinationals employing approximately 100,000 people, and 1500 foreign owned MNEs based in Ireland employed approximately 400,000 people.”
Ireland’s famous 12.5% rate survives for everyone except the companies it was built to attract. Ireland held out until “at least 15%” became exactly 15%. Deleting two words was the whole negotiation. The floor can now never rise without another global deal, and Ireland made sure of that before signing.