Jersey was to play a significant role in Apple's newly configured Irish tax structure. But if the directors are able to convince the Irish tax authorities that a company is "managed and controlled" abroad it can often escape tax on all non-Irish activities. At the same time, the directors knew their Irish companies would not qualify for tax residency in the U.S. because American tax law worked differently. Although it was aimed at Double Irish structures, the potential rule change would ban all Irish companies from claiming tax residency in a tax haven. Apple says that following its reorganization it pays more Irish tax than before.

Source: CBC News November 07, 2017 17:26 UTC