joining us now is brendan murphy, head of tax at baker tilly ireland. thanks forjoining us. expert opinion, does apple have a point when it claims that the ec is trying to rewrite the rules of the past? i suppose the answer is yes and no. i will look at the pure tax voted to give prospective and yes, they do have a point —— tax legendary. this was at a time when the irish law allows this to be the case, and companies that were not resident did not have a tax charge in ireland and apple and other companies at the time it would have used the structure to allow profits to be moved into another prevent corporate tax rules to prevent irish incorporated companies from being stateless for tax purposes. joining us now is brendan murphy, head of tax at baker tilly ireland. thanks forjoining us. in your expert opinion, does apple have a point when it claims that the ec is trying to rewrite the rules of the past? i suppose the answer is yes and no. i will look at the pure tax voted to give prospective and yes, they do have a point —— tax legendary. this was at a time when the irish law