The acceptable solution for both the corporation and the state was that Apple established two Irish incorporated companies of the Apple group, Apple Sales International and Apple Operations Europe. With these entities, there would be no there there. Almost all sales profits recorded by these two companies were internally attributed to a ‘head office’. These ‘head offices’ existed only on paper and could not have generated such profits. They had no premises, no staff, no directors who were not full-time executives of other Apple entities. Thus, the profits allocated to these ‘head offices’ were
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