Ireland is expected to appeal an EU ruling calling its tax deal with Apple illegal.
The European Commission is to make its finding public over the coming days, piling pressure on Revenue here to look for back taxes from the tech giant.
However there may be a delay in recouping the money, as it will be frozen in a bank account for the duration of any appeals process.
Dan O'Brien is the Chief Economist with the Institute of International and European Affairs.
He thinks the Irish Government will mount an objection: "Michael Noonan has had a very clear view as Minister for Finance both as Minister of Finance of previous adminstration and this administration that this Government would challenge it , challenge any adverse ruling from an Irish perspective.
"It is a very unusual position for a Government to take a legal challenge against being offered potentially considerable amounts of cash."