This is the best summary I could come up with:

Ireland, where Apple has its European headquarters, is known for its favorable tax rules that have attracted a number of large US-based tech companies to set up shop on the Emerald Isle.

In 2016, the European Commission figured those two rulings allowed Apple to exclude profits derived from intellectual property licenses held by ASI and AOE.

Fast-forward to 2020, and the General Court of the European Union decided Apple didn’t actually need to pay the tax due to the arrangement the iPhone maker had in Ireland seemingly being above board.

We got a hint of how the EC planned to appeal against that general court decision, and extract billions from Apple, in 2021, and the filing by Pitruzzella’s office makes largely the same argument.

Basically, if a US company wants to sponsor an employee’s green card, so that the staffer can get permanent residency in America, the biz usually (but not always) has to apply for a PERM certificate from the Dept of Labor so that the foreign worker’s immigration process can be completed.

To get that PERM cert, the business has to demonstrate that no US citizen or someone already with a green card is available and qualified to do that employee’s role in America and thus the foreigner needs permanent status in the country to fill the position.

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