The only thing really sneaky that Apple did was pressure the Irish to give them a special deal, but it's still legal, and rational.
If Apple did get a sweetheart deal, that is illegal under EU rules. That is what the whole dispute is about. But I don't think that they got such a deal. I think that Apple may have forum shopped for the best tax regime in the EU. Ireland has extremely low corporate tax rates period; no sweetheart deal required.
If Apple did get a sweetheart deal, that is illegal under EU rules. That is what the whole dispute is about. But I don't think that they got such a deal. I think that Apple may have forum shopped for the best tax regime in the EU. Ireland has extremely low corporate tax rates period; no sweetheart deal required.