Why did you write it in quotes? Cork is their European HQ that employs more than 6000 people (and used to be a manufacturing facility before Apple outsourced manufacturing to Foxconn), not just some shell corporation that exists solely for one shady purpose.
No, why would you think Apple is that stupid. They hire 6000 employees because apparently people of Ireland are efficient, just like their government for corporations. They work for lower prices than alternatives so Apple likes them more.
