Court disputes always reveal more about the businesses involved than they would ever have otherwise made public. The state aid case taken against Apple and Ireland by the European Commission is no exception. As the Court of Justice of the EU heard the Commission’s appeal this Tuesday, counsel for Apple Daniel Beard said: “The profits the Commission said should be attributed to the branches in Ireland, those profits were, in fact, subject to the US tax regime. Back then at the time of the decision, US law permitted companies to defer payment of tax on foreign earnings like those in…

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