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Why do you think you can’t? Have you tried? If you have a business that looks somewhat like Apple’s does (producing goods in China and selling internationally). I don’t think it would be very hard to keep revenue out of the US tax system.

I would guess you could setup an offshore company in a region with zero corporation tax and conduct the majority of international business via this? Moving funds back to the US is trickier, but then it is for Apple too.



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