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apple would appeal, [ ] and in september , apple lodged € billion to an escrow account , pending appeal. [ ] eu commission's outline of apple's unique hybrid– double irish beps tax structure in ireland, that used two branches inside a single company, rather than two separate companies, like most other
their ' double irish ' tax systems, but instead received two rulings from the irish revenue commissioners (in , and again updated in ), that it could use a single irish company, split into "two branches". these were private rulings to apple, not given to other irish-based us multinationals, and thus...
https://en.wikipedia.org/wiki/EU_illegal_State_aid_case_against_Apple_in_Ireland