| > Apple was founded in the U.S. obviously, but U.S. companies can and sometimes do move their headquarters to another country. https://www.sec.gov/Archives/edgar/data/320193/0000320193180... Apple Computer Trading (Shanghai) Co., Ltd. China Apple Distribution International Ireland Apple Europe Limited United Kingdom Apple Japan, Inc. Japan Apple Operations Ireland Apple Operations Europe Ireland Apple Operations International Ireland Apple Sales International Ireland Braeburn Capital, Inc. Nevada, U.S. It gets confusing to me as somebody "not in the know" on domestic/international business law/practices. https://archive.nytimes.com/www.nytimes.com/interactive/2013... > 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. This is from 2013 so I'm sure it's out of date-ish. > These 3 subsidiaries are incorporated in Ireland, but have no country of tax residence Looks like what I'm looking for is "country of incorporation and tax residence" Seems like companies can choose to "file/create" their corporation in any country, then have miniature "subsidiaries" (is this the right word) in various other little countries. |