Let's face it, Apple doesn't exist without America. Their designers live here, their product engineers live here, their top management lives here. It shouldn't matter that a shell company based out of Ireland is what "holds" Apple assets. If a company does business in the US (selling to US consumers) it should be required to submit the same financial paperwork as any other registered American company. It should then be taxed accordingly. If they don't like they're free to get out of our country and never be allowed to sell a single product unless they accept a 400% tariff which gives true blue American companies an edge within one of the world's most powerful, prosperous, consumer driven market. They're free to sell to Cuba anytime they want, good luck selling your overpriced junk to a bunch of poor people.