Show your working
Clearly this is not a glass half-full / glass half empty situation. Either the EU and / or Apple and / or the Irish Tax Authorities are lying.
It would surely help us all to work out who is not lying if the Irish Tax Authorities were to publish:
1 The blank pro-formas as used bt Apple to complete their tax returns,
2 Their internal documents prescribing the process to be followed
3 The number (not the names) of all other companies, both Irish and foreign, given the same tax arrangement or any other deal of a similar nature (classified by the type of deal).
On the basis that the EU's claim that the "Head Office" is in the cloud, Apple could also confirm that this is the case, and if not, give details of where it is etc.