The first payment is for 1.5 billion euros (about $1.76 billion) and it's been deposited into an escrow account that was specifically established by the Irish government to collect these taxes from Apple. This doesn't mean the dispute is resolved, though. Apple is paying the money into an escrow fund specifically because both parties are still trying to appeal the decision. However, the European Commission found that Ireland failed to follow the 2016 ruling in a timely manner, which is why the funds are now being collected.