Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

We are trying, in the first instance, to establish the position regarding economic rights. We are talking about economic rights and not intellectual property. I would appreciate if the Minister answered the questions. My contention is that economic rights for all sales of Apple products outside of the Americas rested with an Irish-registered company. That would not alter the Commission's argument one iota. The Commission's argument is that because of where the economic rights lay, it was impossible for them to be assigned to that company because it had no staff and physical presence.

There was no way to deal with risk or any other management issues and therefore it had to be the branch. Does the Minister dispute the sworn evidence by Tim Cook and others before the US hearing that as far back as the 1980s, the economic rights of Apple products rested in an Irish-registered company as a result of a profit-sharing agreement with Apple that was entered into again in 2008 and signed by Tim Cook as CEO of Apple, along with his vice president and one other financial director?