In 2016, the European Commission accused Ireland of giving preferential tax treatment to one of the largest tech companies in the world, Apple. The aim of this paper is to discover the reasons why Ireland is enabling Apple to avoid paying corporate income tax despite the European Union’s intention of curbing tax avoidance committed by multinational corporations within the Union. Understanding why Ireland opposes further collaboration on tax matters within the EU is also central to answering why the country allows Apple’s tax planning strategies, as its line of argumentation shows its national interests. In order to see its interests better, I will also look at the economic state of the country. Furthermore, how the wider international community tries to solve corporate tax avoidance is important to understand too, as rules and norms at the international level influence how countries view cooperation on tax matters. By paying attention to the issue’s different layers, I plan to provide a holistic analysis of why Ireland chooses collaboration with Apple and opposes the EU’s interference into its tax matters.