The rulings endorsed a way to establish the taxable profits for two Irish incorporated companies of the Apple group (Apple Sales International and Apple Operations Europe), which did not correspond to economic reality: almost all sales profits recorded by the two companies were internally attributed to a "head office".
Maksuotsustega kiideti heaks kahe Apple 'i gruppi kuuluva Iiri kapitalihingu (Apple Sales International ja Apple Operations Europe) kasumi maksustamine viisil, mis ei vastanud majanduslikule tegelikkusele: peaaegu kogu kummagi ettevtja saadud mgikasum mrati ettevttesiseselt peakontorile.