However, because ‘myriad’ appears to refer in this context to an undefined and countless set of elements, which therefore could not be verified or circumscribed, a profit allocation method relying on such undefined elements cannot result in a market-based outcome, since an arm's length assessment of that method cannot be conducted in an objective manner.
En revanche, comme noté aux considérants 295 à 304, les succursales irlandaises semblent effectivement participer à des activités d'appui, direct ou indirect, à la PI d'Apple, et Apple les a déjà traitées en tant que telles par le passé.