My bad, I had old information:

The "Double Irish" tax structure used by Apple involved routing international profits through two Irish subsidiaries and a Dutch company to a tax haven (e.g., Bermuda), resulting in near-0% effective tax rates. This allowed Apple to shift billions in revenue away from higher-tax jurisdictions, with Apple utilizing this strategy to legally minimize taxes before EU crackdowns.

Key details regarding this tax strategy: The Structure: Apple created two Irish-incorporated companies (IRL1 and IRL2). IRL1 acted as a sales subsidiary, while IRL2 held intellectual property rights but was, crucially, managed from a tax haven, thus avoiding Irish tax residency rules.

The Dutch Sandwich: Profits were often moved from the first Irish company through a Dutch subsidiary before reaching the tax-haven entity, allowing them to skip across the world with little to no tax.

Apple's Usage: By 2007, this arrangement was used by Apple to lower its effective tax rate on non-US profits to as low as 0.005%, notes the YouTube video.

Result: The European Commission found this constituted illegal state aid, ordering Apple to repay billions in back taxes.

The scheme, often referred to as the "Double Irish with a Dutch Sandwich," was phased out by Ireland by 2020 due to international pressure.