Apple must pay a €13 billion tax bill as per a ruling from the European Court of Justice (ECJ), which experts deem gives weight to Ireland being dubbed, by some, a 'tax-safe haven'.
It's a lot harder to pass laws that discriminate vs exactly one business, than it is to sanction one particular country. With shell corporations, hiding accounts etc, there's no way you can make a law that says "apple has to do X". But you can pass sanctions against, eg: Russia.
First corpo to buy a country is gonna quickly find out politics is harder than business, and greasing politicians' pockets is harder when you have literally hundreds of countries you're negotiating with.
Also, armies. Try getting on the wrong side of country x, might get yourself a nice invasion pretty soon.