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by marktheknife 3583 days ago
It doesn't appear there was one. Apple used a loophole in Irish tax laws that meant Ireland wouldn't tax certain income. It sounds like Ireland apparently acknowledged in a ruling this was a correct reading of the tax laws, which binds Irish tax authorities to not challenge Apple on the issue.

The thing is, if my understanding of the facts is correct, it was a correct reading of the tax law, not some special one done for Apple. So this ruling was not a "deal."