There's something called an Arms Length Test. Basically the criterion is that a business can not set up an arrangement purely for tax benefits if they wouldn't

There's something called an Arms Length Test. Basically the criterion is that a business can not set up an arrangement purely for tax benefits if they wouldn't be willing to make the same arrangement with another company they didn't own. It is designed to prevent abusive income shifting practices. They might be able to make this case for Apple but it's really a subjective call. Apple can argue that any other company would agree to the same Ireland IP licensing because they can make a profit. It really comes down to a subjective argument of how much profit is needed to make it attractive to 3rd parties at arms length.