Apple: The King of international taxation




Apparently offshore companies no longer have secrets for Apple. This is essentially what has been revealed by a report by a US Senate committee. In fact, Apple, despite the fact of being the first customer of the IRS to have paid more than $ 6 billion tax, the fact remains that his tax optimization through offshore company is one of the best that can exist.

As a priority, Apple was able to negotiate with the Irish tax, a tax rate much lower than that normally found in this country where the US group handles most of its international tax rate. Its tax rate is only 2% instead of the normal 12%; a beautiful gift tax of 10%. It 'obvious that this gift has undoubtedly been negotiated by the group, because otherwise there would be no tax discrimination. But this provision "legal" it is nothing in comparison with the main group companies offshore.


Apple participation: International operation

Because his iceberg hidden tax is really the Apple company International Operations. Because this company oversees all operations in Asia, Europe, Middle East, India and Africa. In short, all global activities by those made in America (North and South) and in Australia. A company that has completed over $ 30 billion in income between 2009 and 2011. However, this company is almost a ghost, because it did not pay a cent of taxes, while allowing the group to reach about one-third of its profits .

The mounting of this company in question is actually quite simple. This has no offices. There is only a mailbox located in Ireland. And as no country in the whole world sees it as a tax resident, it is not considered taxable. The United States does not tax, since it is domiciled in Ireland. And while the board that runs it met in America, in Ireland, under its law, can not see it as a tax resident in Ireland. Apple has simply taken advantage of lawless areas between the two countries.

Apple: its official communication on taxation

Optimization of Apple tax

Apple also recognizes that this company is tax resident anywhere. And this is in fact not the only group company Apple in this case, since the group also created another company called Apple Operations Europe who benefit from the same system. Although the results of this are less important than the previous one, the fact remains that no tax is paid on it. Finally, last company Apple, which is responsible for the worldwide sales of Iphone or Ipad is also domiciled in Ireland and also benefits from the generosity of the open sea. Because even if the group pays taxes on this structure, the amount is insignificant. Only 0.5% of the turnover of the structure.

All this, not to mention, of course, companies in France, where they are based three subsidiaries. The first that does not file its accounts, a second that is losing (and therefore not paying taxes) for a final which states only part of its turnover in France. Because even if sales are made in France, it has come from intermediaries (wholesalers, mobile operators, etc.) which in turn are charged by the Irish company. Moreover, it would also appear that each of the Irish companies have as a shareholder of a company called Baldwin Holdings Unlimited registered in the British Virgin Islands, one of the best known tax havens. Finally, in the US, Apple Group manages the cash through a branch situated in Nevada, a state where taxes are zero. A real spider