Ms Margrethe Vestager:

No. What we have been looking into, as I have said, is the allocation of the recorded profits. Are they to be allocated to the headquarters of the company, which is not taxable in Ireland, or to the branch, which is to be taxed in Ireland? Apple Inc. is a huge company. It makes profits in many other places besides Europe, the Middle East, India and North Africa, the places for which the profits are recorded in Ireland. It is for other tax authorities to deal with that, not for the Commission or for the Irish tax authorities. Whatever happens in the US tax system is not for us to know or to make a prognosis on. This is a strictly Irish business in the context of upholding our common state aid rules and the Irish tax system at the same time.