Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach
Correspondence Item No: 2016/191

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20 December 2016

CONFIDENTIAL
MS BRID DUNNE, Clerk
On behalf of Mr. John McGuinness, TD
Chairman
Oireachtas Joint Committee on Finance, Public Expenditure
and Reform, and Taoiseach,
Leinster House,
Dublin 2.
Dear Ms Dunne,
I refer to your letter of December 15, 2016, and the invitation by the Chairman to Tim Cook, to appear
before the Joint Committee on Finance & Public Expenditure on February 2, 2017.
As outlined in the letter, the Committee wishes to engage with us on the State Aid investigation
involving Apple in Ireland, published by the European Commission on 30 August 2016.
As you will be aware The Irish Government has submitted their Appeal against the Final Decision to
the General Court. Apple has also filed its Appeal.
As you will appreciate, this is a complex and challenging issue, and one on which we are receiving
ongoing legal counsel. We are engaging with the Department of Finance and The Revenue
Commissions, as well as the European Commission. Given the sensitive nature of the investigation
and the timing, we have been advised not to undertake any other direct activities, which could
potentially prejudice future outcomes. It is on this basis that we are unable to appear before the
Committee on this occasion.
Yours sincerely,

Claire Thwaites
Senior Director, Government Affairs - EMEIA

Apple Europe Limited
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T 0207 7184 1000
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