While it may seem the tax rate Ireland sets for Apple is only their own business, Ireland is also a recipient of aid from the European Union, of which they would need less of if they collected more actual tax from the businesses based there.
While the appeals are still ongoing, the European Commission ordered Ireland to begin collecting Apple's taxes on January 3, and the organization referred Ireland to the EU Court in October for failing to comply with the deadline.
For several years, Apple has only been paying one per cent on corporation tax in Ireland, but this was due to an agreement between the firm and the country.
"The Commission's case against Ireland has never been about how much Apple pays in taxes, it's about which government gets the money", Apple said in a statement.
On Monday, the Irish government said that an agreement had been reached "in relation to the framework of the principles that will govern the escrow arrangements," so that the country can begin collecting about $15 billion in unpaid taxes from Apple as early as next year. The payments are expected to be made in the first quarter of 2018, according to Irish finance minister Paschal Donohoe.
In October, Europe's competition chief Margrethe Vestager said the European Commission would take Ireland to court over its failure to collect taxes.
"We have a dedicated team working diligently and expeditiously with Ireland on the process the European Commission has mandated", the company told the Journal in a statement.
Apple believes that the ruling will be overturned in time and that it's acted in accordance with the law.