Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

This is not backed up by the facts, and the Commission's decision must be strongly contested. As elected representatives, we should stand behind the Revenue Commissioners as a respected and independent State body. Since its establishment by Government order in 1923, Revenue has served the country well in good times and bad and its integrity is beyond doubt.

In the Apple case, the Revenue Commissioners are adamant that there was no preference shown in applying the law and that the profits that could be taxed in Ireland were taxed here in accordance with the law of the time. Under Irish tax law, non-resident companies are chargeable to Irish corporation tax only on profits attributable to their Irish branches by reference to the facts and circumstances in each case. The Revenue Commissioners have reassured us repeatedly that this is what happened in the case of the Apple companies.

It is not clear how many advance opinions from Revenue relating to other companies were provided by the Commission, but it would seem that some were - perhaps a significant number. It is interesting to note that the Commission has not backed up its claim, at least not in the press release or subsequent commentary, that Apple received selective treatment by contrasting it with how other companies were dealt with by Revenue. How then can the Commission argue that Apple obtained a deal that was not available to any other company in Ireland?

Some €13 billion plus interest is undoubtedly a mouth-watering prospect and much good could be done with it in our country. However, we would be naive to believe that this money would be there for Ireland if only we were willing to collect it. We must look beyond the dramatic headline and examine this issue on its individual merits. Whatever decision the House makes, Apple is appealing the finding to the European courts. The funds in question will be frozen until that process has been completed. We are told that it will take years, perhaps many. So fundamental are the issues at stake for Ireland that we must appeal this decision in our own right.

There are some bizarre elements to the Commission's decision. The Commission has, on one hand, concluded that Ireland was solely responsible for the collection of corporation tax on some 60% of Apple's global profits but, on the other, the Commissioner has invited many other countries to make a claim for whatever slice of the €13 billion they believe they may be due. She goes on to say that the amount owed to Ireland would also be reduced if the US authorities were to require Apple to pay larger amounts of money to its US parent company for the period in question to finance research and development efforts. Saying that the €13 billion is State aid from Ireland while other countries may be entitled to this tax is a direct contradiction. These comments introduce an unprecedented level of uncertainty into a ruling by the Commission. We should not be surprised to see many other countries joining the impending legal action to fight what they regard as their interests in this issue.

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