The European’s Commission’s ruling that Apple must pay Ireland €13 billion in back taxes leaves all parties involved with a complicated mess on their hands.

To help make sense of it all we have Brian Keegan, director of taxation with Chartered Accountants as well as The Irish Times Europe correspondent Suzanne Lynch and Business editor Cliff Taylor.

In part two, The Business Podcast presents the first part of a new series in which we talk to the finalists in the EY Entrepreneur of the Year Awards about their companies, challenges, successes and insights. First up it's Gillian Maxwell of Tiger Retail Ireland and Kieran O'Keeffe of MobileWebAdz