Apparently Apple pays no taxes in New Zealand, even though it has employees and profit-making operations there amounting to over a billion dollars per year. The cross linked article does not really explain how it is that they are paying no taxes. What are the relevant rules?

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    $\begingroup$ That article is over a year old, so the position may have changed, but in the past Apple was redirecting its international profits through Ireland twice to reduce taxes. There is NZ Goods and Services Tax on sales of Apple phones $\endgroup$ – Henry Sep 20 '18 at 22:48
  • $\begingroup$ @Henry That is not what the article says. The article says it involves some kind of relationship with Australia. $\endgroup$ – Lassie Fair Sep 20 '18 at 23:18
  • $\begingroup$ indeed, so profits from New Zealand were diverted first to Australia, but it used to pay little tax in Australia either (AUS\$85 million on AUS\$8 billion of profit in one particular year). My guess is that it took advantage a succession of double taxation agreements, such as NZ-AUS and AUS-Ireland $\endgroup$ – Henry Sep 20 '18 at 23:28
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    $\begingroup$ This might be better suited to Law StackExchange. $\endgroup$ – user18 Sep 21 '18 at 0:19
  • $\begingroup$ @Henry Please post answers as answers. $\endgroup$ – Giskard Sep 21 '18 at 16:07

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