[marktheknife]

You're wrong, Sangnoir. The IRS has a 3 year statute of limitations on most audits (beginning from date of filing return or date filing was due), 6 years if essentially the numbers on the tax return are way off, and unlimited if there is tax fraud. There was no fraud here.

[sangnoir]

mea culpa on IRS statute of limitations - I am not a tax lawyer/accountant - let alone an international tax accountant. In addition, the Apple/Ireland/EU issue is not directly a "tax" issue, but an illegal subsidy issue by way of taxes - and even that has a 10 year 'statute' from the time of enquiry by the EU. Since the EU made the enquiries in 2013, the period covered became 2003-2015. Whilst there was no fraud in this case, EU law was broken.

The rest of my point remains though - this is not a new law, but a decades-old one.