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1. What is the single most important element of Apples global tax strategy? 2. Why do most of Apples business in Ireland not have a

1. What is the single most important element of Apples global tax strategy?

2. Why do most of Apples business in Ireland not have a country of tax residence? 3. Why does Apple Operations International (AOI) the Irish subsidiary that captures most of Apples global profits outside the Americasnot pay taxes to Ireland or the United States?

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