![John Stancil](https://www.taxconnections.com/taxblog/wp-content/uploads/J-S-6.7-15.png?resize=90%2C90&ssl=1)
The background for the European Union (EU) assessing a $14.5 billion tax on Apple for its sales in Ireland is a rather complex maze of laws, treaties, and politics. It is not my purpose here to delve into those complexities. I am attempting a simple explanation of the issues involved and why the EU levied the tax, even though Apple and Ireland were both very content with thing the way there were.
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