The Government expects Apple to start paying up to €13 billion, which the European Commission says is owed in back taxes to Ireland, into an escrow account within the next two months. 

Officials at the Department of Finance told the Public Accounts Committee that the Government will shortly announce the identity of a custodian agent to receive the funds.

The process of establishing an escrow account has so far cost the State €2.5m.

Apple was ordered to pay the back taxes after the European Commission ruled that the tech giant had received unfair tax incentives from Ireland.

Both Apple and Ireland are challenging the ruling.

Fianna Fáil's Marc MacSharry asked officials today whether any other country has made a claim to the back taxes.

Officials said so far nobody has contacted the Government laying claim to the tax money.

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