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Apple is once again in the news for shuffling its cash hoard among various countries to minimize its tax burden. The company has released a sprawling statement defending its practices, stating that it not only follows all applicable laws, but is in fact the largest taxpayer in the world. However, Apple continues to call for international tax reform and simplification to help it repatriate its overseas funds. The reality is that many large businesses play legal shell games to minimize liabilities — fiscal and otherwise — and corporations squirreling away cash in low-tax countries is a side effect of globalism that’s difficult to prevent.

 
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