Mr. Niall Cody:

In my opening remarks, I mentioned the issue around taxpayer confidentiality. We are bound by it. Apple, just like any other taxpayer, is afforded that confidence. Also, the issue is now subject to legal proceedings. I am, therefore, a bit constrained in what I can say. Having said that, I want to be as helpful to the committee as possible. I also want to take the opportunity to set out Revenue's view of the issue.

On the day the Commission had its press conference and launched its decision, I issued a statement. It is worthwhile repeating our initial remarks. We co-operated fully with the Commission inquiry. We provided all documentation and all explanations that were asked of us by the Commission. The issue of international tax planning involving mismatches between different countries' tax rules is well known and is the subject of the OECD BEPS project. Those mismatches go to the heart of what the case is about.

Revenue can only implement Irish tax law. It cannot say that EU state aid rules apply directly. It cannot say that someone is liable to tax if it is not in accordance with the relevant tax code in Ireland.

Under Irish tax law, non-resident companies are chargeable to Irish corporation tax only on the profits attributable to their Irish branches by references to the facts and circumstances. The profits of non-resident companies that are not generated by their Irish branches, such as profits from technology, design and marketing generated outside Ireland, cannot be charged with Irish tax under Irish tax law. I went on to say that while I could not comment otherwise on the specific facts of the case, I could confirm that there is no departure from the applicable Irish tax law by the Revenue Commissioners, there was no preference shown in applying that law and the full tax due was paid in accordance with the law.

In regard to the engagement and follow-up, the Commission has issued a decision. Under state aid rules, the country is obliged to implement and collect the state aid regardless of the appeal. The appeal will take its course and the European Court of Justice will eventually give a view. There is a four-month period from the date of the decision to the collection of the state aid. That runs to 2 January. Our responsibility is to calculate the actual liability. The decision has not been published and it does not contain a figure. At the press conference, the Commissioner mentioned a figure but the decision was not with her. The responsibility is on us to calculate what that would be. That process has started.