And yet I must confess there is a part of me that sides strongly with Tim Cook and Apple – or at least can see his point of view. It is absurd to blame the company for “not paying their taxes”. You might as well blame a shark for eating seals. It is the nature of the beast; and not only is it the nature of the beast – it is the law. It is the fiduciary duty of their finance directors to minimise tax exposure. They have a legal obligation to their shareholders. Tax is not paid on the basis of what “feels right” either to public opinion or to politicians. It is not some eleemosynary contribution. It is not as if we are all in church, and watching beadily to make sure that Tim Cook puts his £50 note into the collection basket. Tax is paid, and must be paid, in accordance with the strict requirements of the system. And the second reason for sympathising with Apple, and not Margrethe the crusading Danish commissioner, is that in my view this dispute should have nothing to do with Brussels.