So you wonder who really reaps the benefit of such system, beyond Apple...
The Irish government received taxes of €1.5bn from Apple in the three years prior to 2017, which was 7% of Ireland's total corporation taxes. Add in 6,000 Irish employees and I presume that'll be a whole pile of payroll taxes on top, plus the property or land tax on their facilities. So I'd say Ireland has benefited quite nicely.
The fact that Apple may have done much better is immaterial - Ireland got significant benefits by their strategy, when absent that strategy Ireland would have got nothing. Various comments in this thread are along the lines of "its not fair to other businesses" but SO FUCKING WHAT? Every government does it. The UK tax authorities cut sweetheart deals with Google and others, the Germans molly coddle their car industry, the French still cling to favouring their "national champions", the Dutch have allowed all manner of dodgy tax dealings with anybody who's willing (eg Ikea), Luxembourg allowed McDonalds to run its franchising operation through Luxembourg and pay no corporation tax. They're all at it.
Although that last one is of special interest. The EU Commission have recently concluded that charging McDonalds no tax at all was absolutely fine and dandy. I'm sure its got NOTHING to do with that greaseball EU Commission president being a Luxembogey himself.
So again, why are the EU picking on Ireland? From the examples I've quoted (and there's many more) it clearly isn't about having one set of transparent and universal rules. If Apple announced they were leaving Ireland, every other EU country would be sizing up both legal and illegal schemes to try and make themselves the new base.
Biting the hand that feeds IT
