Yes, I had read the articles and am also familiar with US position on this dispute. I'm inclined to credit current bi-lateral trade conflict to Apple and VW litigation.

These papers front predictably different positions on EU VAT imposition. Does the Commission not have a valid case in seeking to reform digital taxation?
Ireland to fight proposed EU digital tax on internet giants
Ireland must rewire its strategy in light of EU tech tax threat

Diversity is the key to economic and political evolution.