Apple's corporate structure in Ireland is designed around leveraging tax law to its advantage.
It's unclear how much the former depends on the latter.
Conor McCabe has done a lot of work on the history:
https://www.rundale.org/2024/09/26/colonial-mutations-irelan...
If the anonymised wordpress site doesn't convince you, have a quick look at his bedfellows in Connolly and you'll get the picture very quickly.
Being a research fellow in a University who works on issues like poverty, worker's rights, economic history, etc, makes someone a "far-left fringe soapboxer" now? Or do you know something about McCabe that isn't publically known?
Here's a list with links to his writing, for anyone interested in judging for themselves:
https://en.wikipedia.org/wiki/Double_Irish_arrangement
Ireland's GDP was so severely distorted by tax avoidance that the Central Bank had to devise an alternative measure.
https://en.wikipedia.org/wiki/Modified_gross_national_income
The article itself links to loads of serious primary sources on the matter, including the relevant US government reports and European Commission publications. Have you exhausted those resources?
Or maybe you mean a more mainstream publication, economically speaking. Here's a FT article from 2016 (the first one I see after a search that looks relevant, very easy to find) entitled "Apple tax deal: how it worked and what the EU ruling means":
https://archive.fo/gGC2C#selection-2204.0-2204.1
Here's a tidbit from it:
> 0.05%: Tax rate in effect paid by Apple in Ireland on €16bn profit in 2011
People can think that's economically and/or morally justified if they wish, but the U.S. government thought it was anticompetitive and the E.U. courts have ruled it was illegal.