I-European Commission iqala inqubo yophenyo ukuze ifunde ukuthi kungenzeka yini ukuthi i-Ireland inikeze ukwelashwa okuhle noma okukhethwayo ku-Apple ngokulawulwa kwamabhizinisi ayo, okuyinto engekho emthethweni ngokuphelele ngaphakathi kohlaka lwe-European Economic Community. Kube njalo Izikhathi Zokugcina ngubani odalule lolu lwazi, ngoba kubonakala sengathi ekuqaleni kophenyo iziphathimandla zase-Ireland bezisebenzisana, kepha imibhalo ethunyelwe ayibonakali ikholisa ngokuphelele IKhomishini yaseYurophu ethathe isinqumo sokubhekisisa lolu daba ukuthola ukuthi ngabe i-Apple iyazuza ngempela ngandlela thile yokuphathwa kahle e-Ireland.
Kodwa-ke, i-Ireland isimatasa emkhankasweni wokhetho ozophela ngomcimbi wokhetho ngoFebhuwari 2016, yilapho-ke lapho isinqumo sokugcina salolu phenyo sesizokwaziswa umphakathi. Lolu phenyo luqale emuva ngonyaka we-2014 futhi ukuxazululwa kwalo kwakulindelwe kuwo wonke u-2015, kepha aluzange lufike, kubonakala sengathi imininingwane etholakele iholele emphumeleni ongalindelekile ozodingeka ukuthi uthathwe ngokucophelela.
Okhulumela uMnyango Wezezimali wase-Ireland ukuqinisekisile ukuthi banikeza imininingwane eyengeziwe kwi-European Union nokuthi abalindele noma yiluphi uhlobo lwesinqumo kuze kube ngemuva konyaka omusha. Uma umbuso wentela ka-Apple ne-Ireland kuvela ukuthi awukho emthethweni, inkampani yaseCupertino ingajeziswa ngokukhokha iminyaka eyishumi yentela emuva., okuzoholela ezigidini zama-euro. Isikhulu esiphezulu se-Apple siqinisekisa ukuthi sizohlala e-Ireland ngezinjongo zentela ngaphandle kwesinqumo seKhomishini yase-Europe, siphinde siqinisekise ukuthi i-Apple ayenzi nhlobo uhlobo lokukhwabanisa kwentela, ngoba inikela e-Ireland 12,5% yayo yonke inzuzo etholwa yi-Apple eYurophu.