It's a fair cop. Apple was and is dodging taxes. Nation states that collude in this like the irish are just as bad. The rules should be simple. The corporations profits and overheads are taxed in the country they are made in proportion to the revenue they generate there, net of reasonable overheads and a direct COGs. Simple.
The solution is simple and obvious, if the appropriate GAAP measurements were agreed. Pay your taxes where you realise your real profits in cash, with overhead and direct costs allocaed in proportion globally, not where it suits you, so the country where the most goods are bought benefits most from the taxes raised, not the greedy owners or another country where they weren't. That is what taxation is for. What is expected of domestic businesses in taxation. Where is the benefit to the consuming state and its citizens of Apple's conduct? Making the profits from their shiny overpriced toys and taking them away to another land far away is multinational colonialism, giving nothing back to the economy that hosts them vs what is expected of a domestic company. How is that decent, honest or truthful? Pay up or get out. Great products, immoral Company. Governments that collude in this by hosting these Pirates in some modern day Tortuga that costs their neighbours $Billion in lost taxation for a handful of Euros and jobs back, nothing compared to what the hosted corporation saves, are as dishonest. They have included, Luxembourg, Ireland, Holland, etc. They compete to host tax dodgers, as do UK offshore Islands. This movement of profits to low tax low reporting requirements regimes has been going on for sure since I was taught how to do it in International Business at Business School in 1974. The people in power in the UK don't want to stop it either, just protest appropriately. I wonder why? Follow the money, ours, into their pockets, as little back as the corporations and their government elite law makers can get away with, across the world. The corrupt crony capitalist system we vote for, and allow to continue in our so called democracies. So the EU did a good thing. Pay fair taxes where you make profits, Apple, like domestic competition must. BTW.