The European Commission thinks Apple owes the Irish Republic 13bn euros (£11bn). The country's government - and a majority of the population - disagree.
It is a position that seems odd in light of Ireland's recent history of economic trouble.
So why doesn't Ireland want such a huge cash windfall?
It is important to understand that foreign direct investment from large multinationals has been a cornerstone of Ireland's economic strategy since the 1980s.
Companies like Apple, Intel and Pfizer employ thousands of people, particularly in regions outside the capital.
And while Ireland has much to recommend it - a well-educated, English-speaking, European workforce - it also has a very low corporate tax rate of 12.5%.