Apple paid $713m in the year to 29 September on foreign pre-tax profits of $36.8bn, a rate of 1.9%.
It is the latest company to be identified as paying low rates of overseas tax, following Starbucks, Facebook and Google in recent weeks.
It has not been suggested that any of their tax avoidance schemes are illegal.
All of the companies do pay considerable amounts of other taxes in the UK such as National Insurance and raise large sums of VAT."
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