On 30 August 2016, the European Commission issued its decision concluding that Ireland granted Apple undue tax benefits of up to EUR 13 billion. The decision ends a two-year illegal State aid investigation into tax rulings provided by Ireland to Apple concerning internal profit allocation, which the Commission determined granted Apple a selective advantage resulting in a substantially low amount of tax being paid.
The tax rulings in question were issued in 1991 and 2007, and benefited Apple …