In particular, Ireland must allocate to each branch all profits from sales previously indirectly allocated to the "head office" of Apple Sales International and Apple Operations Europe, respectively, and apply the normal corporation tax in Ireland on these re-allocated profits.
Tpsemalt peab Iirimaa kummalegi filiaalile mrama kogu mgikasumi, mis enne mrati kaudselt ettevtjate Apple Sales International ja Apple Operations Europe peakontoritele, ning maksustama selle mberjaotatud kasumi Iirimaal kehtiva tavaprase rihingu tulumaksuga.