Taoiseach Enda Kenny met senior executives at Apple during his three day trip to San Francisco with tax one of the items on the agenda.

Speaking to reporters afterward, the Taoiseach said he had discussed the "ongoing engagement that Ireland has with the European Commission" on the tax treatment of corporations here in "a general way".

Ireland faced criticism by US lawmakers last year over the exploitation of a legal loophole by Apple that allowed it to dramatically reduce the level of tax it pays by using a subsidiary in Ireland that was, legally, not tax resident anywhere in the world.

That loophole has now been closed.

But the EU Commission is now considering whether to launch a formal investigation into how Ireland, and other EU countries including the Netherlands, use tax breaks to attract foreign direct investment.

The Taoiseach said he is confident that Ireland is in a strong position on the matter.