2. Evaluate the tax planning strategies employed by Apple Inc. in managing its global tax liabilities. Discuss the impact of international tax regulations, transfer pricing policies, and tax incentives on the company's effective tax rate. Provide recommendations for optimizing Apple's tax position while ensuring compliance with relevant tax laws.

In the fiscal year 2022, Apple Inc. reported a total revenue of $365 billion, with a net income of $88.3 billion. The company's effective tax rate was 15.6%, resulting in total tax expenses of $54 billion. Analyze the factors contributing to Apple's tax liability and assess the effectiveness of its tax planning strategies.