Ireland: We didn't give state aid to Apple

The usual notice period is two weeks.

When it opened the Apple investigation in 2014, the Commission told the Irish government that tax rulings it agreed in 1991 and 2007 with the iPhone maker amounted to state aid and might have broken European Union laws.

Ireland and Apple have both previously said they will appeal the ruling by Competition Commissioner Margrethe Vestager, but pending a court verdict Dublin will be required to collect the back taxes and Apple will have to reflect the sum on its financial statements. It concerns two tax rulings which the Revenue gave to Apple in 1991 and 2007.

Brussels was using a different set of criteria to judge cases involving US companies, the US Treasury warned, adding that potential penalties were "deeply troubling". "The tax law right now says we can keep that in Ireland or we can bring it back", Cook told The Washington Post.

Apple and Ireland have both said they will appeal unfavorable rulings, and have each denied allegations that Apple shelters profits in Ireland at low tax rates in exchange for keeping jobs in the country.

The commission found that Apple was given an unfair advantage in Ireland in 2014, but the new documentation might make earlier claims of unfair competition actionable under global trade dispute mechanisms.

The tech giant came under scrutiny after U.S. senators alleged the firm had reduced its effective corporate tax rate to 2 per cent by using the controversial "double Irish arrangement". The IRS investigation stemmed from the fact that Facebook allegedly understated the value of intellectual property it transferred to Facebook Ireland in a bid to trim its tax bill. "If we don't, then we would obviously appeal it".

The company, which books its worldwide sales in Ireland, allowing it to build up a $215bn (£165bn) overseas cash pile, argues that it should pay tax on its profits when it repatriates them to the US.

"The government's case is very robust", said Ireland's finance ministry.

The full ruling against Ireland is expected to be published early on Tuesday morning.

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