Apple tax: Irish tax criticisms 'unfair' says Noonan

Critics of Ireland's tax regime are drawing outdated and unfair caricatures, the Republic's Finance Minister Michael Noonan has said.

The Irish parliament has been recalled early to debate the European Commission's ruling that the country granted undue tax benefits of up to €13bn (£11bn) to Apple.

It follows the decision by the Irish government to appeal the ruling.

Mr Noonan said Apple had not been shown favouritism.

"It is simply untrue that Ireland provided favourable treatment to Apple," he said.

"The reaction to the European Commission's decision has, at times, painted an outdated and unfair caricature of Ireland's position on tax.

"This is a caricature that is at odds with the evidence and which overlooks our proven track record in recent years.

"The facts show our constructive engagement at the international table, with matchless implementation of reforms ahead of many of our partner countries."

He said the European Commission ruling encroached on sovereign states' decisions on tax and contained contradictions on where Apple owed tax.

'No selective treatment'

Micheál Martin, leader of Fianna Fail, said it had not been shown that there had been "selective treatment for one company".

"A five-year investigation, including an unprecedented and targeted trawl of revenue files, has produced an assertion, but no evidence," he told the debate.

However, Sinn Féin leader Gerry Adams said there had to be fairness in taxation.

"There can't be one set of rules for some and different rules for others, with small and medium sized enterprises - the backbone of our economy - weighed down by government tax policies, while one very large company pays less than 1% corporation tax."