No one seriously expected Apple to lie down and hand over €13bn (U.S.$1.05bn) in unpaid taxes without a fight. Nor did anyone think that Ireland would take the cash when greater sums are at stake for a country that prides itself on being pro-business.

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Neil Hodge is a freelance business journalist and photographer based in Nottingham, United Kingdom. He writes on insurance and risk management, corporate governance, internal audit, compliance, and legal...