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Ah, thanks - it seems I was talking about something else; https://www.theguardian.com/technology/2016/jan/15/apple-european-commission-ruling-back-taxes-ireland

• icebraining 10y ago
  That's not Apple dodging taxes either; they were just caught in the crossfire of the tax war that's been happening in the EU. Ireland, the Netherlands, etc try to lure companies by competing on tax rates, which the rest of the EU doesn't like, so as in any cartel, they forbid member states from dropping them too low. Since Ireland's was found to be in infringement, the companies have to pay the difference.