Nor were those companies tax resident in any other tax jurisdiction during that period, since their activities in other jurisdictions and in particular the activities of their head offices, which lacked any physical presence and employees, did not give rise to a taxable presence in the US or any other jurisdiction under the applicable taxation rules.
Selon ce ruling, le bénéfice net à attribuer à la succursale irlandaise d'ASI devrait correspondre à [10-15] % de ses coûts d'exploitation, à l'exclusion des coûts tels que les sommes facturées par les sociétés affiliées à Apple et les coûts de matériel.