In the coming days, Ireland will learn of its fate in the Apple taxation case. The issue, as I am sure you remember, is that Ireland is apparently owed over €13 billion because it did not apply appropriate tax rates to a non-domiciled company. The Irish government appealed the ruling, and in the coming weeks we will find out if the government has been successful in its appeal. Irrespective of the outcome of the case, it is now an opportune moment to discuss the merits and demerits of the low tax model, which has become a cornerstone of Irish economic…

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