1. The logic in that is to prevent Apple from trying any shenenigans where "technically" Apple Europe has 10€ revenue and can continue to dodge regulations. It'

1. The logic in that is to prevent Apple from trying any shenenigans where "technically" Apple Europe has 10€ revenue and can continue to dodge regulations. It's simply recognizing that megacorps exist and will absolutely try to play the system. Sure, you could be develop a more complex method but why? Fines are meant as a determent and should hurt. 2. The fines would of course be enforced against the European Entity. 3. If they stick to the regulation there is no need to pay any fines. Taxes are not calculated this way. 4. There is an implicit "up to" whenever EU fines are stated.