...
Trying to dodge Tax is synonymous with spitting your neighbor in the face and dancing on his grave.
[Update]
I should add that no one is guilty until proven so. And that my opinion is based upon my (perhaps naive) trust in that the EU would not witch hunt Apple over an amount which in the European Union's global Economy is peanuts.
TO reiterate:
Apple was granted a tax rate by Ireland and Apple paid that tax rate correctly.
The EU says that tax rate is illegal by EU laws that Ireland agreed to.
EU is going after Ireland, not Apple (but Apple still needs to pay).
Criminal: Ireland
Willing partaker: Apple
Don't forget EU accuses Starbucks and I think Amazon also accused of more direct avoidance. Others too.
No matter where you go, companies work hard to minimize paying taxes. Trump even made it a campaign issue to pay as little taxes as possible.