Michael Collins, the Irish ambassador to the US, has written a letter to US Senators Carl Levin (D-New York) and John McCain (R-Arizona) flatly denying the charge that Apple negotiated a "special deal" to get an exceptionally lower tax rate in the country for its European headquarters. McCain and Levin made the charge, which Collins calls "wrong and misleading," during testimony from Apple CEO Tim Cook about the company's strategic tax policies that allow it to reduce its US tax liability -- even though a Senate report said Apple's policies were fully legal.