Where does Apple Sales International (ASI) operate?
1. Boards Meetings
All 33 ASI board meetings be May '06 and March '12 took place in California
2. Key Decision Makers
All ASI's key decision makers are employed by Apple Inc., in Cupertino, California
3. Asset Managers
ASI's financial assets are managed by Braeburn Capital, an Apple subsidiary in Reno, Nevada
ASI's substantial cash holdings are deposited with New York banks
5. Financial Accounts
ASI's financial accounts are maintained in Cupertino, California
Everything ASI does happens in the US and yet Ireland gets the blame. What a victory for the US. Vote for the laws that allow the low tax payments. Create the companies that make the low tax payments and everyone blames a country where not one of #1 to #5 above happens.
Is Ireland involved? Yes. But is there any evidence that ASI actually undertakes any part of its tax strategy here?