The Taoiseach Enda Kenny has described the European Commission's recent Apple tax ruling as "profoundly wrong".
Discussing the commission's ruling that Apple owes Ireland €13bn in taxes, the Mr Kenny defended Ireland's right to set its own taxes.
Speaking on Newstalk's Pat Kenny Show, the Taoiseach said: "We are entitled as a sovereign nation to set the level of corporate tax that we believe is appropriate as an attractive element for foreign direct investment here to create jobs and opportunities for people to work and live in our country."
He argued that accepting the decision would send the "signal of having willfully and intentionally involved ourselves in something illegal".
He said: "Apple have paid what they're due."