The EU has branded Apple's tax deal with Ireland "illegal".
The ruling from the European Commission which is to be made public in the coming days is expected to put pressure on the Revenue Commissioners here to pursue Apple for back taxes.
However, it is reported that the money would be held in an escrow bank account while appeals are made by both the Irish Government and Apple.
The European Commission considers the tax deal illegal state aid.
Irish Government officials are on standby to appeal the negative finding and Fianna Fáil is ready to back such an appeal, but it remains to be seen if members of the Independent Alliance will follow suit.
The Irish Independent reports that these TDs will be given a special briefing before the ruling is announced.
If the EU rules that Apple was given a "sweetheart deal" the US firm will be required to repay billions in back taxes to the Irish state.
Fiscal rules dictate that a windfall payment would need to be used to repay public debt.