Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Fine. Let us try to see if we can understand why sales of products by Apple in Canada, the US and South America are recorded in the United States of America as opposed to Ireland and why every other sale outside those jurisdictions are recorded in Ireland. The Minister has made the following comment a number of times. If we look at the back of an iPhone, we can see how we on this committee are being taken for fools. We can see where that iPhone is manufactured and produced. Mr. Tim Cook, in sworn evidence before the US Senate, stated that 95% of the creativity that goes into the iPhone comes from California. Nobody disputes that or where it is manufactured. Where does the economic rights for the intellectual property for all sales recorded outside of the Americas lay? In which company does that lay?