The briefing advised Mr. Lohan to recommend “continued investment in infrastructure” if asked about how the Exchequer should use the tax windfall. This investment, it suggested, could address constraints in “supply and planning” and support efforts to attract foreign direct investment (FDI).

Prepared in September, following the European Court of Justice’s ruling that Ireland had granted Apple illegal tax advantages, the speaking points urged framing the judgment as a “historical case” requiring a “different prism.” It emphasized that the issue involved a single company and noted that tax policies are just one of many factors attracting foreign businesses to Ireland.

The notes encouraged Mr. Lohan to highlight Ireland’s broader appeal to investors, emphasizing that the country does not provide preferential tax treatment to any company. “This is the government’s position and that of IDA Ireland,” the briefing stated. It also claimed the decision offered welcome “clarity on taxation,” which was valued by international clients.

Feedback from investors, according to the notes, suggested the ruling had not altered their perception of Ireland. Mr. Lohan was advised to emphasize the themes of “certainty, stability, and transparency” during discussions with clients.

On Ireland’s relationship with the EU, Mr. Lohan was advised to reaffirm the country’s “firmly and unwaveringly pro-European” stance while also underscoring its “special and unique relationship” with the United States.

Addressing potential concerns about the Apple ruling’s impact on Ireland’s FDI efforts, the briefing acknowledged global competition but highlighted Ireland’s strong track record over 75 years. “We know what we’re doing … companies are in good company when they locate here,” it stated.

Other strengths to emphasize included Ireland’s “unique partnership model,” a “highly skilled talent pool,” a stable business environment, and access to the EU marketplace with all its advantages.

The IDA declined to comment further on the briefing, which was released under the Freedom of Information Act.