Subsequently, in its letter to Deputy Doherty on 22 June, which was well after the meeting of 11 May, the Central Bank stated that the EBA was expected to provide further clarity on the specific issue of interest accrual and, I assume in light of the discussions then under way with the EBA, the Central Bank outlined that both the charging and non-charging of interest is acceptable under the guidelines. The Apple tax ruling is being portrayed as some sort of victory for Ireland.

It did not find that Apple was not availing of a 0.0005% tax rate. That is the essence of the ruling that "the Commission did not succeed in showing .... that, by issuing the contested tax rulings, the Irish tax authorities had granted ASI and AOE a selective advantage".

Built by scoring every sentence in the debate on how distinctive its language is, then quoting the highest-scoring ones back word for word and in the order spoken. Nothing is paraphrased or invented — if a sentence appears here, it was said in the chamber. Drawn from 3,958 words across 22 contributions by 4 speakers.