Indeed. My understanding is that the deal is basically Ireland saying “hey Apple, employ Irish people in Irish Apple offices, and we’ll pass whatever laws you w

Indeed. My understanding is that the deal is basically Ireland saying “hey Apple, employ Irish people in Irish Apple offices, and we’ll pass whatever laws you want to allow you to pay zero corporate tax in Europe, despite massive real (pre-fudging) profits.” And it’s not just Apple, it’s tonnes of US tech giants benefiting from this. It would be illegal if Apple got special treatment, which is what the original ruling found, but the appeal finds that all major US tech companies can access these loopholes, so it’s OK.