The bottom line is the US Senate Subcommittee is bitching about Apple supposedly not paying enough taxes, despite the fact that Apple pays $1 out of every $40 of income tax collected by the US treasury, and despite the fact that the US is responsible for establishing all of the laws that Apple is now abiding by. Furthermore, the Subcommittee is putting its hands where they don’t belong. The Irish subsidiary AOI is clearly not a US resident for tax purposes, since it is incorporated in Ireland. That is where the argument should end. It is irrelevant to the US whether or not the Irish government allows Apple to consider this entity a non-resident of Ireland. Maybe Ireland encourages this practise, making it an ideal place to incorporate holding companies. But regardless, it’s none of the US Treasury’s business so long as it is not a US resident corporation. Newsflash, Senate … you don’t get to control Irish law. You control your own law and the law is pretty clear. If AOI is incorporated in Ireland, it’s not a US taxpayer. End of story. Whatever the Iaw says about taxation in Ireland are none of your damn business.
Jeśli nie rozumiecie tych wszystkich podatkowych zawiłości, a interesuje Was temat, to polecam artykuł Chrisa — prostym językiem wytłumaczył dlaczego dwóch senatorów z USA jest niezadowolone z faktu, że przychody Apple w Irlandii nie są opodatkowane … w USA.