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Explaining Apple’s Irish Tax Dodge

May 24 (Bloomberg) -- The outrageous part about Apple Inc.’s audacious tax strategies isn’t whether they are legal. They may well be. More upsetting are the ruses and contrivances that Apple used to pull them off.

Consider an Apple subsidiary called Apple Operations International, which was spotlighted at a U.S. Senate hearing this week. Its net income accounted for 30 percent of Apple’s worldwide profit from 2009 to 2011. Apple Operations is incorporated in Ireland. It is managed and controlled in the U.S. Yet Apple says the unit isn’t a resident of either country -- or any country. So it paid no corporate-income taxes.