The paper explores a subject that is getting more and more popular. namely how companies useloopholes to report domestic profits as being earned by subsidiaries in a tax haven. with the purposeto avoid paying taxes. I have chosen to present the case of the largest tech company in theworld: Apple Inc. https://www.spidertattooz.com/CYMA-Sport-M4-Airsoft-AEG-with-11-UX-4-Modular-Handguard/