In this week’s “Make Me Smart” newsletter, we explain why Europe’s highest court ruled Apple owed billions in unfair tax breaks. Plus, we explore ghost towns put up for sale and do the numbers on Chinese adoptions worldwide.

“I invite people to stay there with me when I’m there,” said Aileen Smith about her second home in Tramore, Ireland. “I never get tired of having guests. It’s fun every single time.”

Ireland has been ranked the world’s most productive country. In part, that was achieved by attracting foreign tech and pharma companies.

Ireland has a budget surplus of $10.9 billion, which has been driven by soaring corporate tax revenue from tech and pharmaceutical companies.

Ireland is at loggerheads with the European Union over the best way to police American tech giants with European headquarters on Irish soil.

President Biden’s proposal for a minimum global corporate tax rate is causing consternation in his ancestral home.

Around 35 million Americans say they have Irish heritage. It’s a valuable social and business network.

It'll be a shamrockin' good time.

Ireland and the EU say the border needs to remain open or paramilitary violence will resume. Brexiteers say that's nonsense.

The Irish border has been a big problem for negotiators. For the people living there, that means a lot of uncertainty.