Apple will start depositing the €13 billion ($15.4 billion) in back taxes and that follows a strict order issued earlier to pay Ireland. The agreement was struck between this phone company and the European Union to address the issue of profit off shoring as well as the tax shelter policies.

The ruling came out a year ago but Ireland has refused to collect the money. One thing about this country is that it strategically uses low tax rates in spurring domestic investment from a wide range of foreign corporations.

However, that practice is resulting in companies such as Apple taking advantage of Ireland as a form of tax shelter. As a result they have been paying rates of as little as 0.005 percent between years 2003 and 2014.

The success achieved has been attributed to the set up of shell companies for the sole purpose of collecting and maintaining offshore revenue.

Apple has come out strongly in condemnation of this characterization of tax schemes. The most outspoken has been the CEO Tim Cook who in great outrage termed the ruling by the EU Commissioner a total political crap.

A person familiar with the matter spoke in relation to Ireland’s inaction. He disclosed that the EU have moved ahead to refer the country’s government to the European Court of Justice which happens to be the highest court of the bloc’s governing body.

Paschal Donohoe, who is the Finance Minister today, came out to assert that Ireland was waiting in anticipation to see money from Apple begin flowing into an escrow account effective during the first quarter of 2018.

Apple and the government of Ireland have jointly proceeded to make an appeal to the ruling and it seems as if most of the Apple executives are looking forward to recoup the money if everything moves according to plan.

Apple’s spokesperson opined, “We have a dedicated team working diligently and expeditiously with Ireland on the process the European Commission has mandated. We remain confident the General Court of the EU will overturn the Commission’s decision once it has reviewed all the evidence.”