Apple's Australian Tax Office (APL)

Introduction
Australians have bought $27 billion worth of Apple products since 2002, however Apple’s Australian arm, Apple Pty Ltd (APL) has paid only $193 million to the Australian Tax Office (ATO) - just 0.7 per cent of its turnover. In total, Apple has shifted an estimated $8.9 billion in untaxed profits from its Australian operations to a tax haven structure in Ireland in the last decade.
An investigation by The Australian Financial Review obtained 10 years’ worth of financial accounts for Apple Sales International, the secretive Irish company at the heart of Apple’s international tax arrangements, which reveal the mark-up Apple charges for intellectual property on its products around the world. In the four years from 2010 to 2013, APL

This loophole is used further reduce tax liabilities in Ireland. This method is known as “Dutch Sandwich”. In this method, the sales made by the second company, i.e. ASI are first recorded by another shell company based in Netherlands to take advantage of their tax laws. As per Dutch laws, income attributable to a foreign business enterprise are exempt from Income tax. Thus the sales recorded in Netherlands are exempt from tax and also exempt in Ireland. Most of the income of this Dutch subsidiary is then transferred to shell companies in Bermuda, Cayman Islands and Singapore which in this case is

So that means basically around 40 per cent of the payments made to buy Apple products in Australia has escaped Australian tax and at the same time escaped tax anywhere in the world. Further, with the use of deferral, Apple is entitled to pay no tax on its international sales in the US until it brings back the profits to its US bank accounts.
Apple Sales International has reported more than $US100 billion ($112 billion) of profits in the last five years however it has paid less than 50¢ in tax on every $1000 of income. Tax experts say there is nothing to stop Apple and other multinationals from siphoning revenue out of Australia to avoid tax, pointing to a US congressional inquiry that found Apple moved $US74 billion beyond the reach of the US tax authority between 2009 and 2012.
The Irish government last month moved to close this -“double-non-taxation” loophole but the new laws will still allow Apple to choose where its tax residence is – for example ¬Bermuda, which has no corporate tax, or Singapore. From 2010 Apple began re-routing its sales to Australia from Apple Sales International via a new Singapore subsidiary, Apple South Asia Pte