Paul Murphy (Dublin South West, Anti-Austerity Alliance) | Oireachtas source

I shall quote from Apple's 10-K form for the tax year ending September 2015. It notes: "Substantially all of the company’s undistributed international earnings intended to be indefinitely reinvested in operations outside the US were generated by subsidiaries organized in Ireland." The way Apple has chosen to organise is that all of the company's undistributed international earnings are generated in Ireland. That means, to the extent taxes are owed, they are owed in Ireland.