Ms Margrethe Vestager:

Under the tax ruling, it is a question of allocation of profits. It is a matter of where they should be reported; whether at the headquarters or in the branch. What we find is that it cannot be that they could be recorded in the headquarters, because the headquarters did not have any employees or offices. This is why it should be recorded in the branch.

We do not question or investigate how Apple organises itself. That is a matter for Apple and we do not question that. Apple has organised itself in a way such that Apple Sales International and Apple Operations Europe have a cost-sharing agreement with Apple Inc. This means they pay for the development and research. As a result, they report the profits generated from the sales in Europe, India, north Africa, the Middle East and Ireland. We do not question that because it is how Apple set it up.