DUBLIN—The Irish government on Tuesday denied it shelters some of the world's largest corporations, such as Apple Inc., from paying taxes, saying its long-standing low corporation tax regime is transparent and doesn't make it a tax haven.

An investigation by the U.S. Senate has revealed that, through its use of technicalities in Irish and U.S. tax law, Apple has paid little or no corporate taxes on at least $74 billion over the past four years. The investigation found no evidence that Apple did anything illegal.

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