The Irish parliament is to meet later to debate the ruling
The Irish parliament has been recalled early to debate the European Commission's ruling that Ireland granted undue tax benefits of up to €13bn £11bn to Apple.
It follows the decision by the Irish government to appeal the ruling.
On Tuesday night, members were given a 16-page Department of Finance document on the background to the ruling.
The ruling itself is confidential.
Last week, the government said a motion would come before the Dail parliament on Wednesday seeking an endorsement of its decision to appeal.