The more I read about this, the more I see this as an EU land grab on the anticipation that Apple was doing a deal with the US to repatriate the profits. I'm not defending any creative tax deals.. just merely answering the question:
Last, someone needs to do the maths. Can the employment and other benefits brought to Ireland over the years of the policy really dd up to the sums foregone?
My conclusion was the jobs, taxes and supporting functions created about $1 - 1.5Bn over 10 years, which would have otherwise not been in cork / dublin. Further if you look at the expectation it sets with other global floating tech giants. that figure is probably another 5-10 X