Jump to content

Apple supply chain

Add links
From Wikipedia, the free encyclopedia

This is an old revision of this page, as edited by DFlhb (talk | contribs) at 23:39, 15 January 2023 (→Repairability: Covered in Batterygate). The present address (URL) is a permanent link to this revision, which may differ significantly from the current revision.

The corporate practices of Apple include Apple Inc.'s impact on the environment, relationships with governments, litigation it has been party to, its manufacturing practices, market impact, its media relations, product-related practices, and payment of taxes.

Critics have accused Apple of engaging in anti-competitive behavior, aggressive litigation,[1] tax avoidance, the use of sweatshop labor,[2][3] excessively locking down its products, playing a role in the surveillance economy, excessive compliance with governments, and of having an adverse environmental impact.

Environment

Main article: Environmental practices of Apple

Litigation

Main article: Litigation involving Apple Inc.

Manufacturing

See also: Apple worker organizations

Many reports allege that sweatshop conditions existed in factories in China, where the contract manufacturers, Foxconn and Inventec, operate the factories that produce the iPod. One iPod factory, as an example, employed over 200,000 workers who lived and worked in the factory, and regularly performed more than 60 hours of labor per week. The article also reported that workers made around US$100 per month and were required to live on the premises and pay for rent and food from the company. Living expenses—a requirement of keeping the job—typically required that employees spend a little over half of their earnings. The article also said that workers were given buckets to wash their clothes in.[2][3][4]

Immediately after the allegation, Apple launched an investigation and worked with their manufacturers to ensure that conditions were acceptable by its standards.[5] In 2007, Apple started yearly audits of the labor conditions of all its suppliers, slowly raising standards and severing relationships with suppliers that did not comply—yearly progress reports have also been published since 2008.[6]

In 2010, workers in China planned to sue iPhone contractors over poisoning from a cleaner used to clean LCD screens. One worker claimed that they were not informed of possible occupational illnesses.[7]

A 2014 BBC investigation found excessive hours and other problems persisted, despite Apple's promise to reform factory practice after the 2010 Foxconn suicides. The Pegatron factory was once again the subject of review, as reporters gained access to the working conditions inside through recruitment as employees. While the BBC maintained that the experiences of its reporters showed that labor violations were continuing since 2010, Apple publicly disagreed with the BBC and stated: "We are aware of no other company doing as much as Apple to ensure fair and safe working conditions".[8]

In the period following these exposures, Apple has continued to receive criticism for its labor rights record. Reports in 2015 and 2016 from the labor rights organization, China Labor Watch, noted that Apple's supplier Pegatron's wages were too low to cover living costs by themselves, forcing workers to put in excessive amounts of overtime hours in order to make ends meet.[9][10]

In February 2020, a report by the Australian Strategic Policy Institute listed Apple as a company that was "potentially directly or indirectly benefiting" from forced Uyghur labor.[11] In 2020, Apple lobbyists tried to weaken the Uyghur Forced Labor Prevention Act, a U.S. bill against forced labor in Xinjiang, China.[12]

Foxconn

See also: Foxconn and unions

Apple's considerable commercial success is partly attributable to the outsourcing of its consumer electronics production to Asia. As the principal manufacturer of products and components for Apple, Taiwanese company Foxconn employed 1.4 million China-based workers in 2013. The workers are part of China's "floating population" of 200 million migrants, at the bottom of what Taiwanese tech entrepreneur Stan Shih calls "the smiling curve". Controlling the upturned edges of the smile—brand, design, and engineering on one side, and marketing, sales, and external relations on the other—is what ensures major profit margins.[13]

Apple, Foxconn and China's workers are stakeholders in high-technology production, but relations between the three are perceived by analysts as imbalanced. Apple was able to capture 58.5 percent of the value of the iPhone, despite the fact that the manufacture of the product is entirely outsourced. Particularly notable is that labor costs in China account for the smallest share: 1.8 percent, or nearly US$10, of the US$549 retail price. While both Apple and Foxconn rely on Chinese workers to perform 12-hour working days to meet demand, the costs of Chinese labor in processing and assembly are insignificant in the overall commercial success of Apple. Other major component providers—such as Samsung and LG—captured slightly over 14 percent of the value of the iPhone, while the cost of raw materials was just over one-fifth of the total value (21.9 percent).[13]

Wages average from $1 to $2 an hour for Foxconn workers, including overtime, and are dependent upon location—such rates are attractive by China's rural standards. Foxconn workers typically complete 50-hour work weeks and 12-hour shifts; however, work weeks of up to 100 hours are not unheard of during peak production periods. Foxconn workers typically cannot afford the iPads and iPhones they assemble.[14]

In 2009 and 2010, the Foxconn factories at the Foxconn City industrial park in Longhua, Shenzhen, China,[15] were heavily criticized in the press, with one source describing conditions as a "white collar prison".[16] In 2009, Foxconn guards were videotaped beating employees.[17]

Foxconn employee suicides

Main article: Foxconn suicides

On July 16, 2009, Sun Danyong, a Chinese factory worker employed by Foxconn, committed suicide, after reporting that he lost a prototype model for a fourth generation iPhone.[17][18][19] Upon filing his report on July 13, Chinese media reported that his residence was searched by Foxconn employees, and that he was beaten and interrogated by his superiors—actions that are illegal under both Chinese and American law. The incident raised questions regarding Apple's secrecy policy and working conditions in their Chinese factories. An Apple spokesman told reporters that the company was "saddened by the tragic loss of this young employee."[20] Apple's relationship with Foxconn regarding corporate security has been a continuing subject of controversy since Sun Danyong's death.[21][22]

Apple policy on how it influences the corporate culture of its suppliers is presented in the "Supplier Responsibility Progress Reports" document.[6] Holding suppliers accountable for their errors and omissions in their relationship with Apple is an area of concern Apple takes seriously. In one report, Apple stated:

[our] procurement decisions take into account a facility's social responsibility performance, along with factors such as quality, cost, and timely delivery. When social responsibility performance consistently fails to meet Apple expectations, we terminate business.[6]

Given Apple's stated policy at the time of the death, terminating relationships with such suppliers was potentially difficult without incurring huge financial losses.[23]

Later in April 2010, four workers committed suicide in a single month in the same factory, signifying the beginning of the 2010 "Foxconn suicides" incident.[24] By May 2010, 12 workers had committed suicide at Foxconn's operations in China - although the number of suicides was lower than the general suicide rate in China.[25] Apple, HP, and others stated that they were investigating the situation.[18] A total of 18 suicide attempts were recorded at the Foxconn facility in 2010, with 14 attempts resulting in deaths.[26][27][28]

In response to the suicides, Foxconn substantially increased wages for its Shenzhen factory workforce,[29] installed suicide-prevention netting,[30] brought in Buddhist monks to conduct prayer sessions inside the factory,[31] and asked employees to sign no-suicide pledges.[32] Workers were also forced to sign a legally binding document guaranteeing that they and their descendants would not sue the company as a result of unexpected death, self-injury, or suicide. After the changes were implemented, it was not clear how employees who fail to abide by the terms of the new agreement will be sanctioned.

Labor force

Foxconn's use of students and minors is part of its pursuit of low-cost, flexible labor. When the fallout of the 2010 suicides left Foxconn with a labor shortage, the Henan provincial government assisted with the breach. The province directed 100,000 vocational students to staff the Shenzhen assembly lines as "interns" (the Chinese term shixi can also mean "trainee") after providing them with nine days' notice. Students were told that those who failed to comply would not be allowed to graduate.[33]

Interns have become a significant component of Foxconn's labor force, constituting as high as 15 percent of the workforce—or 180,000 interns company-wide—at peak times, making it the largest "internship" program in the world. Teachers have been stationed in the factory compound to monitor attendance, and some interns have been as young as 14—by the company's own admission—thereby violating Chinese laws. According to SACOM's Chan, Foxconn, and other similar manufacturers, are "covertly" using interns to avoid detection and culpability. The young people are hired through the same labor agencies that hire Foxconn's "dispatch workers", who are deprived of standard benefits and protections.[33]

US-based China Labour Watch (CLW) investigated into conditions at three factories operated by Pegatron, which makes equipment for Apple computers and iPhones, and found that Pegatron hired children under the age of 18—the child laborers worked under the same poor conditions as adult staff. In total, 10,000 employees aged between 16 and 20 worked in crowded production rooms, performing the same tasks as adults. Some of the children were paid less, and others did not have their wages paid on time.[34]

In 2020, The Information reported that Apple discovered on multiple occasions that one of its Chinese-suppliers, Suyin Electronics, relied on child labor, but took three years to fully cut ties with the company. Ten former members of Apple's supplier responsibility team said that Apple has been slow to cut ties with other suppliers that repeatedly violate Apple's labor policies when doing so would decrease profits.[35]

Working conditions

Workers who assemble iPhones, iPads, and other devices often labor under harsh conditions, according to employees inside the Foxconn plants. According to company reports and advocacy, Apple's suppliers in China have improperly disposed of hazardous waste and falsified records.[36]

Forty-nine young workers were poisoned at the Lianjian Technology factory in Suzhou Industrial Park by the toxic chemical hexane, used to wipe clean the iPad display screens and speed up efficiency. To save money, the factory did not provide proper ventilation during the cleaning process, and workers developed neurological problems, the loss of motor function, numb limbs, and complained of constantly fainting and being overcome by a debilitating fatigue. Some of these sick workers were eventually bought off with a lump payment of 8,000 or 9,000 yuan (US$1,200–$1,400), but only after signing an agreement stating they would not bring claims against Apple or its supplier companies in the future.[37]

An explosion in May 2011 at a Foxconn iPad factory in Chengdu, China, killed four people and injured 18. Employees worked excessive overtime—in some cases, seven days a week—and lived in crowded dorms. Some said they stand so long that their legs swell until they can hardly walk.[36]

Marketing

Main article: Marketing of Apple Inc.

Taxes

See also: Double Irish arrangement and Leprechaun economics
Global taxes paid by ASI, 2009–2011[38]
2009 2010 2011 Total
Pre-tax earnings US$4 billion US$12 billion US$22 billion US$38 billion
Global tax US$4 million US$7 million US$10 million US$21 million
Tax rate 0.1% 0.06% 0.05% 0.06%

In the late 1980s Apple was a pioneer of an accounting technique, "Double Irish With a Dutch Sandwich", which reduces taxes by routing profits through Irish subsidiaries and the Netherlands and then to the Caribbean. In 2004,[Note 1] Ireland, a nation of less than 5 million, was home to more than one-third of Apple's worldwide revenues, according to company filings. Robert Promm, Apple's controller in the mid-1990s, called the strategy "the worst-kept secret in Europe".[39] Such strategies helped Apple keep its international taxes to 3.2 percent of foreign profits last year, to 2.2 percent in 2010, and in the single digits for the last half-decade, according to the company's corporate filings.[39]

According to a Senate report on the company's offshore tax structure concluded in May 2013, Apple has held billions of dollars in profits in Irish subsidiaries to pay little or no taxes to any government by using an unusual global tax structure.[40] The main subsidiary, a holding company that includes Apple's retail stores throughout Europe, has not paid any corporate income tax in the last five years. "Apple has exploited a difference between Irish and U.S. tax residency rules", the report said.[41]

Among the findings in the reports are:[42]

  1. Almost all of Apple's foreign operations are run through an Irish company with no employees.
  2. Apple pays 2%—or less—in corporate income tax in Ireland.[Note 2] (Ireland's standard rate of corporation tax is 12.5℅).
  3. Apple Operations International, which provided 30% of Apple's worldwide net profits from 2009 to 2011, doesn't pay taxes anywhere.[Note 3]
  4. Apple's US profits keep ending up in Ireland, too.
  5. Most of the $102 billion Apple is keeping "overseas" is in US banks.
  6. The magic of "check-the-box" makes whole companies disappear.[clarification needed]
  7. Apple is seemingly terrible at estimating its own taxes.[Note 4]

On May 21, 2013, Apple CEO Tim Cook defended his company's tax tactics at a Senate hearing.[43]

As part of the Luxembourg Leaks, Apple has been revealed to use the Luxembourg tax haven for tax avoidance.[44]

The EU Commission's diagram of Apple's "Double Irish" BEPS tool

On August 30, 2016, after two-year EU illegal State aid case against Apple in Ireland, the EU's competition commissioner, Margrethe Vestager, concluded that Apple had received "illegal state aid" from Ireland during 2004–2014 via its use of a hybrid Double Irish tax scheme on which it received private rulings by the Irish Revenue Commissioners.[45][46] The commission ordered Apple to pay 13 billion euros ($14.5 billion), plus interest, in unpaid taxes,[47] the largest corporate tax fine in history.[48][49] The Irish government "unanimously" agreed to appeal the ruling, claiming there was no departure from the applicable Irish taxation law and that the Commission's action was an intrusion into Irish sovereignty (since national taxation policy is excluded from Union treaties).[50] Apple has also announced that they will appeal the Commission's findings.[51]

On 5 November 2017, the Paradise Papers, a set of confidential electronic documents relating to offshore investment, revealed that Apple is among the corporations that "avoided billions of dollars in tax" using offshore companies.[52][53][54] In 2014, Appleby, an offshore legal service provider referred to in the papers, worked with Apple in a function similar to a general contractor to provide offshore offices on the island of Jersey in co-operation with the law firm Baker McKenzie.[55]

As part of Apple's discussion with the EU Commission regarding its illegal State Aid case, Apple agreed to close its Double Irish tax scheme, however, on 22 July 2016, the Central Statistics Office (Ireland) (CSO) announced that it was re-stating Irish GDP upwards by 26.3% (later increased to 34.4%).[56] The CSO would not release the source of the revision and restricted releases of regular data to hide the identity of the source.[57] Nobel-prize winning economist Paul Krugman called the affair Leprechaun economics. It was not until Q1 2018, that economists had enough data to show that the source of the Leprechaun Economics rise in Ireland's GDP was Apple restructuring out of their Double Irish tax scheme, and into a new Irish tax scheme, the CAIA arrangement.[58][59] Apple had on-shored almost US$300 billion of intellectual property to Ireland, the largest base erosion and profit shifting (BEPS) transaction in history, and on which the CAIA tool would enable it to avoid all future taxes on its non–U.S. revenues.[60][61]

On Saturday, December 2, 2017, activists shouting "pay your taxes" carried out public protests at Apple stores in Paris and elsewhere in France.[62] On January 17, 2018, Apple announced that it will take advantage of the new U.S. tax laws and repatriate its offshore profits, and pay $38 billion in deferred taxes.[63]

See also

Wikimedia Commons has media related to Apple supply chain.

Notes

  1. ^ Apple has not released more recent estimates
  2. ^ Global Taxes Paid by ASI, 2009–2011
  3. ^ "A.O.I.'s board minutes show that its board of directors consists of two Apple Inc. employees who live in California and one Irish employee of Apple Distribution International, an Irish company that A.O.I. itself owns," Levin said on Tuesday. "Over the last six years, from May, 2006, through the end of 2012, A.O.I. held thirty-three board meetings, thirty-two of which took place in Cupertino, California. A.O.I.'s lone Irish-resident director participated in just seven of those meetings, six by telephone, and in none of the eighteen board meetings between September, 2006, and August, 2012."
  4. ^ In annual reports between 2009 and 2011, the company told investors it was setting aside $13.7 billion to pay federal taxes—but it has actually paid only $5.3 billion. Those set-asides are only advance estimates, but it's pretty strange that each year they're off by many billions of dollars. As a result, Apple's actual US tax rate is only 20.1%, much lower than the 24% to 32% it said it was paying.

References

  1. ^ Orlowski, Andrew (May 4, 2006), "Apple sues itself in the foot (again)", The Register
  2. ^ a b Musgrove, Mike (June 16, 2006), "Sweatshop Conditions at IPod Factory Reported", The Washington Post
  3. ^ a b Kahney, Leander (June 13, 2006), "Judging Apple Sweatshop Charge", Wired
  4. ^ Dean, Jason (August 11, 2007), "The Forbidden City of Terry Gou", The Wall Street Journal
  5. ^ Morphy, Ericka (January 31, 2008), "Apple, IT and the Specter of Sweatshop Labor", Mac News World
  6. ^ a b c "Apple - Supplier Responsibility" (PDF). Apple. Retrieved February 12, 2015.
  7. ^ Chen, Brian X. (May 14, 2010), "Workers Plan to Sue iPhone Contractor Over Poisoning", Wired
  8. ^ "Apple under fire again for working conditions at Chinese factories". The Guardian. December 19, 2014. Retrieved December 20, 2014.
  9. ^ "Study Casts Doubts on Apple's Ethical Standards". China Labor Watch. February 24, 2016.
  10. ^ "Poor Working Conditions Persist at Apple Supplier Pegatron". China Labor Watch. October 22, 2015.
  11. ^ Xu, Vicky Xiuzhong; Cave, Danielle; Leiboid, James; Munro, Kelsey; Ruser, Nathan (February 2020). "Uyghurs for Sale". Australian Strategic Policy Institute. Archived from the original on 2020-08-24. Retrieved 2021-01-20.
  12. ^ Albergotti, Reed (November 20, 2020). "Apple is lobbying against a bill aimed at stopping forced labor in China". The Washington Post.
  13. ^ a b Chan, Jenny; Ngai Pun; Mark Selden (2013). "The politics of global production: Apple, Foxconn and China's new working class". New Technology, Work and Employment. 28 (2): 104–105. doi:10.1111/ntwe.12008. S2CID 154073206.
  14. ^ Perlin, Ross (2013). "Chinese Workers Foxconned". Dissent. 60 (2): 49–52. doi:10.1353/dss.2013.0024. S2CID 144874581.
  15. ^ Paul Mozur (December 19, 2012). "Life Inside Foxconn's Facility in Shenzhen". The Wall Street Journal. Retrieved December 21, 2014.
  16. ^ Carlson, Nicholas (April 7, 2010). "What It's Like To Work In China's Gadget Sweatshops Where Your iPhones And iPads Are Made". Business Insider.
  17. ^ a b The Foxconn Suicides, May 28, 2010, wsj.com, WSJ opinion, Retrieved May 27, 2010
  18. ^ a b Suicides Spark Inquiries Apple, H-P to Examine Asian Supplier After String of Deaths at Factory, Jason Dean, Ting-i Tsai, May 27, 2010, accessed May 27, 2010
  19. ^ Carlson, Nichoas (July 27, 2009). "Life Inside A Chinese Gadget Factory". Business Insider.
  20. ^ Worker commits suicide over misplaced iPhone, Yahoo! News, July 22, 2009, archived from the original on December 10, 2011, retrieved August 1, 2009
  21. ^ Apple suppliers maintain tight security to avoid leaks: Foxconn said to have 'special status' in China, MacNN, February 17, 2010
  22. ^ Apple's Recent Strike in Suzhou is Sign of Continued Bad Labor and CSR Practices in China, All Roads Lead to China, January 21, 2010
  23. ^ Moore, Malcolm, Big suppliers in China hold sway over Apple[permanent dead link‍], Express Buzz, March 7, 2010.
  24. ^ Blodget, Harry (April 7, 2010). "Apple-Supplier Factory Worker Tries To Kill Herself – That's 4 In 4 Weeks". Business Insider.
  25. ^ "Suicides at Foxconn: Light and death". The Economist. May 27, 2010. Retrieved April 24, 2012.
  26. ^ Lau, Mimi (December 15, 2010). "Struggle for Foxconn girl who wanted to die". South China Morning Post. Wuhan, Hubei.
  27. ^ Tam, Fiona (October 11, 2010). "Foxconn factories are labour camps: report". South China Morning Post.
  28. ^ "Foxconn worker plunges to death at China plant: report". Reuters. November 5, 2010.
  29. ^ Foxconn suspends operation at a facility in India reuters.com, Mon July 26, 2010
  30. ^ Foxconn Rallies Workers, Leaves Suicide Nets in Place (Updated) wired.com's Epicenter blog, August 18, 2010
  31. ^ "Suicides at Foxconn Light and death". The Economist. May 27, 2010. Retrieved December 20, 2014.
  32. ^ "Chinese Factory asks for 'no suicide' vow". NBC News. May 26, 2010. Retrieved May 26, 2010.
  33. ^ a b Perlin, Ross (2013). "Chinese Workers Foxconned". Dissent. 60 (2): 46–52. doi:10.1353/dss.2013.0024. S2CID 144874581.
  34. ^ Armitage, Jim (July 30, 2013). "'Even worse than Foxconn': Apple rocked by child labour claims". The Independent. London.
  35. ^ Sonnemaker, Tyler (2020-12-31). "Apple knew a supplier was using child labor but took 3 years to fully cut ties, despite the company's promises to hold itself to the 'highest standards,' report says". Business Insider. Retrieved 2022-10-08.
  36. ^ a b Duhigg, Charles (January 25, 2012). "In China, Human Costs Are Built Into an iPad". The New York Times. Retrieved November 20, 2013.
  37. ^ Litzinger, Ralph (2013). "Labor in China: A New Politics of Struggle". South Atlantic Quarterly. 112: 172–178. doi:10.1215/00382876-1891314.
  38. ^ "Offshore Profit Shifting and the U.S. Tax Code - Part 2 (Apple Inc.)" (PDF). Archived from the original (PDF) on December 22, 2013. Retrieved November 14, 2013.
  39. ^ a b Duhigg, Charles; Kocieniewski, David (April 28, 2012). "How Apple Sidesteps Billions in Taxes". The New York Times. Retrieved May 20, 2013.
  40. ^ Levin, Carl; McCain, John (May 2013), Memorandum: Offshore profit shifting and the U.S. tax code - Part 2 (Apple Inc.) (memorandum of the Permanent Subcommittee on Investigations), archived from the original (PDF) on June 29, 2013, retrieved June 27, 2013
  41. ^ "Senate Probe Finds Apple Used Unusual Tax Structure to Avoid Taxes". CNBC. Reuters. 2013-05-20. Retrieved May 20, 2013.
  42. ^ Tim Fernholz (20 May 2013). "The seven craziest findings in the US investigation of Apple's tax avoidance practices". Quartz. Retrieved February 12, 2015.
  43. ^ McCoy, Kevin (May 21, 2013). "Apple CEO defends tax tactics at Senate hearing". USA Today. Retrieved May 21, 2013.
  44. ^ "Luxembourg's attractive company tax leaks tempt scandal". euronews. 2014-11-06. Retrieved February 12, 2015.
  45. ^ Taylor, Cliff (2 September 2016). "Apple's Irish company structure key to EU tax finding". The Irish Times. Retrieved 14 November 2016.
  46. ^ Barrera, Rita; Bustamante, Jessica (2 August 2017). "The Rotten Apple: Tax Avoidance in Ireland". The International Trade Journal. 32: 150–161. doi:10.1080/08853908.2017.1356250. S2CID 158385468.
  47. ^ "Commission Decision of 30.8.2016 On State Aid SA. 38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple" (PDF). EU Commission. 30 August 2016. Brussels. 30.8.2016 C(2016) 5605 final. Total Pages (130)
  48. ^ Foroohar, Rana (30 August 2016). "Apple vs. the E.U. Is the Biggest Tax Battle in History". Time. Retrieved 14 November 2016.
  49. ^ Kanter, James and Scott, Mark (August 30, 2016) "Apple Must Pay Billions for Tax Breaks in Ireland, E.U. Orders". The New York Times.
  50. ^ Harry McGee. "Apple tax appeal: The three arguments Government to use". Irish Times. Retrieved 3 September 2016.
  51. ^ Tim Cook. "A Message to the Apple Community in Europe". apple.com. Retrieved 3 September 2016.
  52. ^ "'Paradise papers' expose tax evasion schemes of the global elite". Deutsche Welle. 5 November 2017.
  53. ^ "So lief die SZ-Recherche". Süddeutsche Zeitung. 5 November 2017.
  54. ^ "Paradise Papers reveal hidden wealth of global elite". The Express Tribune. 6 November 2017.
  55. ^ Drucker, Jesse; Bowers, Simon (6 November 2017). "After a Tax Crackdown, Apple Found a New Shelter for Its Profits". The New York Times. ISSN 0362-4331. Retrieved 6 November 2017.
  56. ^ CSO Statistical Release (12 July 2016). "National Income and Expenditure Annual Results 2015". Central Statistics Office (Ireland).
  57. ^ "CSO Press Release" (PDF). Central Statistics Office (Ireland). 12 July 2016. As a consequence of the overall scale of these additions, elements of the results that would previously been published are now suppressed to protect the confidentiality of the contributing companies, in accordance with the Statistics Act 1993
  58. ^ Seamus Coffey Irish Fiscal Advisory Council (24 January 2018). "What Apple did next". Economic Perspectives, University College Cork.
  59. ^ Brad Setser (30 October 2017). "Apple's Exports Aren't Missing: They Are in Ireland". Council on Foreign Relations.
  60. ^ Naomi Fowler (25 June 2018). "New Report on Apple's New Irish Tax Structure". Tax Justice Network.
  61. ^ Martin Brehm Christensen; Emma Clancy (21 June 2018). "Apple's Irish Tax Deals". European United Left–Nordic Green Left EU Parliament.
  62. ^ Barbara Kollmeyer (December 2, 2017). "Shouting 'pay your taxes,' activists occupy Apple retail stores across France". MarketWatch. Retrieved December 2, 2017.
  63. ^ Wakabayashi, Daisuke; Chen, Brian X. (2018-01-17). "Apple, Capitalizing on New Tax Law, Plans to Bring Billions in Cash Back to U.S." The New York Times.
Retrieved from "https://en.wikipedia.org/enwiki/w/index.php?title=Apple_supply_chain&oldid=1133878520"