[bapbap]

Yes, the way I imagine most people will take this story is that Apple avoided taxes but really Ireland allowed them to contrive a tax structure that resulted in a lower tax bill. Apple must have known this would happen some day, I'd imagine they would have taken advice on it at the time and someone somewhere calculated that even if this happened, it was still worthwhile. So Apple isn't completely innocent but it's really Ireland at fault here.

There is no direct impact for Ireland e.g. a fine but it will create uncertainty for others already operating in Ireland and those considering investment. This uncertainty can be very bad for Ireland for years to come, so there will almost certainly be a penalty, albeit an indirect one.