The European Commission will tomorrow publish its reasons for launching an in-depth investigation into the tax arrangements between Ireland and Apple.
The preliminary findings will explain the rationale for the inquiry and set out the Commission's doubts about compliance with EU State aid rules.
The EC says it has concerns that Apple was given selective and preferential treatment by the Irish government, compared to other companies.
However the Department of Finance says Apple was taxed fully in accordance with the law – insisting there has been no breach of State aid rules.
Antoine Colombani, a spokesperson for the European Commission – says no findings have yet been made as the investigation is still underway.