Accordingly, before endorsing profit allocation methods that were based on the unsubstantiated assumption that the Apple IP licences should be allocated outside of Ireland, Irish Revenue should have examined whether that allocation within ASI and AOE was an allocation that could have been agreed to in an arm's length context between two unaffiliated companies in a similar situation to the Irish branches and the head offices of ASI and AOE.
De 2010 à 2014, ASI et AOE ont pris en charge à elles deux plus de la moitié des coûts de R&D relatifs à la PI d'Apple, tandis qu'Apple Inc. a financé moins de la moitié de ces coûts au cours de la même période.