[rusk]

That's not the case. Sorry. It certainly isn't that the EU redefined anything. These rules are quite clear.

What is less clear is the nuances of "just how" Apple was given favourable treatment.

It's very much in the fine details of Ireland's agreement with Apple, but what it boils down to is that Ireland gave an evaluation of Apple's tax liabilities tailored to Apple.

Even without this, Apple's tax liabilities would have been highly favourable but it is this "technical" matter that puts Apple & Ireland over the line, and is the basis of the 13bn figure, which is only a fraction of what Apple actually manages to avoid paying with their creative tax practices.

The best plea that Ireland can make in this regard is ignorance, but now that rules have been clarified the adjustments must be made.

I felt that Apple's whole response to this was highly disingenuous and inflammatory.

[peoplewindow]

You should really discuss that with a tax lawyer. If the rules are so clear then why was Ireland taken by surprise and why did they fight it? The relevant section of the treaties are quite clear and readable. They simply would not be interpreted by any normal person in this way.

It is a power grab by the EU in an area that the treaties explicitly state the EU does not control. End of story.

edit: Also see below where I discuss the article in question, which is anything but clear