The Finance Minister expects Apple to start paying €13bn in owed taxes early next year.
Paschal Donohoe says significant progress has been made on agreements around an escrow account to hold the money.
A tendering process as to who will manage that account should finish by the end of January.
Paschal Donohoe says funds will start flowing after that, but insists they’ll still fight the European Commission ruling.
He said, "The Irish Government will be contending in court that at all points we have impartially implemented Irish tax law.
"We do not accept that the global consensus now in relation to how tax should be collected for large companies, can be applied retrospectively."
"The Irish Government will be strenuously defending our position in court."