£11bn ($14.5bn) penalty issued is 40 times higher than previous EU record
Ireland will be asked to claw back billions but will refuse cash and appeal
Apple paid as little as 0.005% tax a year on its profits outside the US
In 2011 it made $22bn profits but just $55m was deemed taxable in Ireland
Tech giant will appeal and say EU figures are 'completely made-up'
Google and Amazon could be next with EU rulings due in the next year
US Treasury has warned EU not to pursue American companies over tax