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No one's core business is "avoid taxes". Apple's business is to sell computers and entertainment.

Opening an office for the sole purpose of avoiding taxes is not a core business, it's tax evasion, legal or not.

Apple's business is to make profit, same as anyone else. Revenue - Costs = Profit, still holds true.

Tax is computed after the profit is made. What we're discussing is the question of where the profit was made and which country's tax system it falls under. If any.

Yes I am aware that profits are taxed and not revenue. Parent mentioned reduction of costs as a compelling reason of locating in Ireland, as well as low taxes. Corporations are legally obligated to maximize profit for share holders.

Well .. firstly, that's an over-reaching reading of Ford v. Dodge, and secondly, the specific company that's located in Ireland (Apple Sales International) doesn't actually have any costs if I've understood correctly - it's a shell with no premises and no employees.

(In a corporate structure, which company do you think is legally obligated to maximise profit? The one at the top of the pyramid, or every individual registered company?)

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