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Nothing is changed retrospectively, in the EU you cant give one company a tax break. Ireland knew this, but went ahead and did it anyway, Apple knew this too, and took a chance.

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It appears that this is the crux of the disagreement. Does the loophole that Apple used constitute "giving one company a tax break"? There seem to be reasonable arguments on both sides.

Yes, simplest way to validate this is to go to Ireland and try the same thing, I pretty sure you will end up paying 12.5% tax no matter what.

You would now that they've changed their law. You would not have even a few years back.

Apple's structures are a correct reading of international tax rules. The rules should be changed; Apple should not be punished for following the law.

Yes-that is exactly what this case is about.

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