I do wish someone would ask Cook why iTunes, registered in the pseudo tax haven of Luxembourg used to charge all EU customers the higher Irish VAT rate of 23%. Doubtless he would say that the servers were based in Ireland.
However if I buy something from the MS or Google store, I am taxed UK VAT and AFAIK their servers are based in Ireland as well.
I wonder if they used all of that lovely VAT to sway the Irish Taxman.