Apple is moving iTunes, Apple Music, the App Store, and iBooks from one tax haven to another, from Luxembourg to Ireland. The move was announced in September, at which time the company began transferring assets. Apple has historically exploited tax loopholes that are not straightforward. Like Google and a dozen other large companies, it has avoided paying taxes on intellectual property by invoking the Double Irish with a Dutch Sandwich strategy. The loopholes are now closed, but companies currently exploiting them are grandfathered-in for a few more years. In the meantime, Ireland offered Apple a .005 % tax rate. Then, the European Union judged the deal to be anticompetitive and constituting illegal state aid, and ordered Ireland to collect $14 billion in back taxes from the company. Both Apple and Ireland are challenging the EU in court. Apple employs about 5,500 in Cork with plans to expand by another 1,000. The company is also in the process of building a $900 million data center in Athenry.