The European Commission has ruled that Ireland should recover up to €13bn (£11bn) from Apple in back taxes, after a three-year investigation concluded that the US company's Irish tax benefits are illegal.
Apple has already announced plans to appeal against the decision, saying the ruling will have a "profound and harmful effect on job creation" in Europe.
Margrethe Vestager, the European Commissioner for Competition, told BBC Radio 4's World at One that "it was only fair" that there should be a "level playing field", where all companies pay their tax.