The FT has reported that:
Dublin [has] strongly rejected allegations contained in a US Senate Committee report that it is a tax haven
But then every tax haven does that. And they have to do so because the rest of the world thinks they are a tax haven, and it's the opinion of the rest of the world that matters, because they're the people who're suffering the impact of the tax haven's crime to which they are, of course, pleading "not guilty" in vain.
In which case Ireland is a definitely a tax haven because everyone outside it thinks it is.