Apple’s International Structure

Apple Retail UK

Apple Retail Switzerland

Apple Retail Spain

Apple Retail Netherlands

Apple Retail Italia

Apple Retail Germany

Apple Retail France

Apple Retail Belgium

Contracted with third-party manufacturers in China to make Apple products which it then sold to Apple Distribution International. Paid little or no tax on $74 billion in profit made from 2009 to 2012.

A subsidiary of Apple Operations International, it had about 400 employees in 2012, and manufactured a line of specialty computers for sale in Europe.

100 percent owned by Apple Inc., this is a holding company that receives dividends from most of Apple’s offshore affiliates. It has no physical presence and has never had any employees.

Apple Inc.

(UNITED STATES)

According to a report by a Congressional panel, Apple has avoided billions in taxes through the use of international subsidiaries. Apple has subsidiaries in Ireland where the company has negotiated a special tax rate of 2 percent. These units contract with manufacturers to assemble Apple products, sell the products to other subsidiaries for distribution, and return the profits up the chain of companies in the form of dividends. But some of these subsidiaries do not have a stated tax residence and pay no taxes at all.

APPLE’S OFFSHORE SUBSIDIARIES

Apple Retail

Holding Europe

(IRELAND)

Apple Asia

In-country distributors

These 3 subsidiaries are incorporated

in Ireland, but have no country of

tax residence

COUNTRY OF

INCORPORATION

AND TAX RESIDENCE

Apple Sales

International

Apple Operations

Europe

Apple Singapore

(SINGAPORE)

Apple Distribution

International

(IRELAND)

Apple Operations

International