Rufe talla

A Amurka a makon da ya gabata, Apple ya kasance a bainar jama'a da kuma kare shi, wanda ya kasance abin koyi Kwamitin dindindin na Majalisar Dattawan Amurka ya yi hira da shi, wanda ba ya son cewa giant California yana samun hutun haraji. Wani ƙaya a gefe ga wasu 'yan majalisar dokokin Amurka shine hanyar sadarwar kamfanonin Irish, godiya ga wanda Apple ke biyan haraji kusan sifili. Yaya tafarkin apple a Ireland yake da gaske?

Tuni dai Apple ya dasa tushensa a kasar Ireland a shekarar 1980. Gwamnatin kasar na neman hanyoyin samun karin guraben ayyukan yi, kuma tun da Apple ya yi alkawarin samar da su a daya daga cikin kasashe mafi talauci a Turai a lokacin, ta samu raguwar haraji a matsayin lada. Shi ya sa take aiki a nan ba tare da biyan haraji ba tun shekarun 80.

Ga Ireland da musamman yankin Cork County, zuwan Apple yana da mahimmanci. Kasar tsibirin tana cikin mawuyacin hali kuma tana fama da matsalolin tattalin arziki. A cikin County Cork ne wuraren aikin jiragen ruwa ke rufewa kuma layin samar da Ford ya ƙare a can. A cikin 1986, daya cikin mutane hudu ba ya aiki, Irish suna kokawa da fitar da matasa masu hankali, don haka zuwan Apple ya kamata ya ba da sanarwar manyan canje-canje. Da farko, komai ya fara sannu a hankali, amma a yau kamfanin Californian ya riga ya ɗauki mutane dubu huɗu aiki a Ireland.

[su_pullquote align=”dama”]A cikin shekaru goma na farko an cire mu haraji a Ireland, ba mu biya wa gwamnati komai ba.[/su_pullquote]

Del Yocam, wanda shi ne mataimakin shugaban masana'antu a farkon shekarun 80 ya ce: "An samu raguwar haraji, shi ya sa muka je Ireland." "Wadannan babban rangwame ne." Lallai, Apple ya sami mafi kyawun sharuddan da zai iya. Wani tsohon jami'in kudi na Apple, wanda ya nemi a sakaya sunansa ya ce "A cikin shekaru goma na farko ba mu da haraji a Ireland, ba mu biya wa gwamnati komai ba." Apple da kansa ya ƙi yin tsokaci game da yanayin da ke tattare da haraji a cikin 80s.

Duk da haka, ya kamata a lura cewa Apple ya kasance mai nisa daga kamfanin kawai. Ƙananan haraji kuma ya jawo hankalin Irish zuwa wasu kamfanoni waɗanda suka mayar da hankali kan fitar da kayayyaki. Tsakanin 1956 zuwa 1980, sun zo Ireland da albarka kuma har zuwa 1990 an kebe su daga biyan haraji. Ƙungiyar Tattalin Arziƙi ta Turai, wadda ta riga ta Tarayyar Turai, ta haramta waɗannan ayyukan daga Irish, don haka daga 1981 kamfanonin da suka shigo kasar dole ne su biya haraji. Duk da haka, adadin har yanzu yana da ƙasa - ya kai kusan kashi goma. Bugu da kari, Apple ya tattauna sharuɗɗan da ba za a iya doke su ba tare da gwamnatin Irish ko da bayan waɗannan canje-canje.

Amma a wani bangare, Apple shi ne na farko a Ireland, inda ya zauna a nan a matsayin kamfanin fasaha na farko da ya kafa masana'anta a Ireland, kamar yadda John Sculley, babban jami'in Apple ya tuna daga 1983 zuwa 1993. Sculley kuma ya yarda cewa daya daga cikin dalilan. me yasa Apple ya zabi Ireland saboda tallafin da gwamnatin Irish ke bayarwa. A lokaci guda kuma, Irish ya ba da ƙimar albashi mai ƙarancin gaske, wanda ya kasance mai ban sha'awa sosai ga kamfani da ke ɗaukar dubban mutane don aikin da ba a buƙata ba (shigar da kayan lantarki).

Kwamfuta ta Apple II, kwamfutocin Mac da sauran kayayyaki sannu a hankali suna girma a Cork, duk ana sayar da su a Turai, Gabas ta Tsakiya, Afirka da Asiya. Koyaya, keɓancewar harajin Irish kaɗai bai bai wa Apple damar yin aiki ba tare da haraji ba a waɗannan kasuwanni. Mafi mahimmanci fiye da tsarin samar da kayan aiki shine kayan fasaha na fasaha (wanda Apple ya samar a Amurka) da kuma ainihin sayar da kayan, wanda ya faru a Faransa, Birtaniya da Indiya, amma babu ɗayan waɗannan ƙasashe da ya ba da sharuɗɗan kamar Ireland. Don haka, don mafi girman haɓaka haraji, Apple kuma dole ne ya haɓaka adadin ribar da za a iya ba wa ayyukan Irish.

Aikin zayyana wannan hadadden tsarin shi ne za a ba Mike Rashkin, shugaban haraji na farko na Apple, wanda ya zo kamfanin a shekarar 1980 daga Digital Equipment Corp., wanda ya kasance daya daga cikin kamfanoni na farko a masana'antar kwamfuta ta Amurka. A nan ne Rashkin ya sami ilimin ingantaccen tsarin kamfanoni na haraji, wanda daga baya ya yi amfani da shi a Apple, don haka a Ireland. Rashkin ya ƙi yin sharhi game da wannan gaskiyar, duk da haka, a fili tare da taimakonsa, Apple ya gina cibiyar sadarwa mai rikitarwa na ƙananan kamfanoni da manyan kamfanoni a Ireland, wanda ke canja wurin kuɗi kuma yana amfani da fa'idodi a can. Daga cikin dukkanin hanyar sadarwa, sassa biyu sune mafi mahimmanci - Apple Operations International da Apple Sales International.

Apple Operations International (AOI)

Apple Operations International (AOI) shine babban kamfani na Apple a ƙasashen waje. An kafa ta a Cork a cikin 1980 kuma babban manufarsa ita ce haɗa kuɗi daga yawancin rassan kamfanin na ketare.

  • Apple ya mallaki 100% na AOI, ko dai kai tsaye ko ta hanyar kamfanonin waje da yake sarrafawa.
  • AOI ya mallaki rassa da yawa, ciki har da Apple Operations Europe, Apple Distribution International da Apple Singapore.
  • AOI ba shi da kasancewar jiki ko ma'aikata a Ireland tsawon shekaru 33. Yana da darektoci biyu da jami'i ɗaya, duk daga Apple (Irish ɗaya, biyu suna zaune a California).
  • An gudanar da 32 daga cikin tarukan hukumar 33 a Cupertino, ba Cork ba.
  • AOI ba ya biyan haraji a kowace ƙasa. Wannan kamfani na riko ya ba da rahoton samun kuɗin shiga na dala biliyan 2009 tsakanin 2012 da 30, amma ba a riƙe shi a matsayin mazaunin haraji a kowace ƙasa.
  • Kudaden shiga AOI ya kai kashi 2009% na ribar Apple a duk duniya daga 2011 zuwa 30.

Bayanin dalilin da yasa Apple ko AOI ba dole ba ne su biya haraji yana da sauƙi. Ko da yake an kafa kamfanin a Ireland, amma Ba a jera ta a matsayin mazaunin haraji a ko'ina ba. Shi ya sa ba ta biya ko sisin kwabo ba a cikin shekaru biyar da suka wuce. Apple ya gano madogara a cikin dokokin Irish da Amurka game da zama na haraji kuma ya bayyana cewa idan an haɗa AOI a cikin Ireland amma ana sarrafa shi daga Amurka, ba zai biya haraji ga gwamnatin Irish ba, amma kuma na Amurka ba zai biya ba, domin an kafa ta a Ireland.

Apple Sales International (ASI)

Apple Sales International (ASI) reshe ne na Irish na biyu wanda ke aiki azaman ajiya ga duk haƙƙin mallakar fasaha na Apple na ƙasashen waje.

  • ASI ta sayi samfuran Apple da aka gama daga masana'antun kasar Sin masu kwangila (kamar Foxconn) kuma suna sake sayar da su a wani gagarumin alama ga sauran rassan Apple a Turai, Gabas ta Tsakiya, Indiya da Pacific.
  • Ko da yake ASI reshen Irish ne kuma yana siyan kaya, kaɗan ne kawai na samfuran a zahiri ke zuwa ƙasar Irish.
  • Ya zuwa 2012, ASI ba ta da ma'aikata, kodayake ta bayar da rahoton dala biliyan 38 na kudaden shiga cikin shekaru uku.
  • Tsakanin 2009 da 2012, Apple ya sami damar canza dala biliyan 74 na kudaden shiga daga Amurka daga Amurka ta hanyar yarjejeniyar raba farashi.
  • Kamfanin iyayen ASI shine Apple Operations Turai, wanda ke da haɗin gwiwar duk wani haƙƙin mallakar fasaha da ke da alaƙa da hajojin Apple da aka sayar a ƙasashen waje.
  • Kamar AOI, kuma Ba a yiwa ASI rajista a matsayin mazaunin haraji a ko'ina, don haka ba ya biyan haraji ga kowa. A duk duniya, ASI tana biyan mafi ƙarancin haraji, a cikin 'yan shekarun nan adadin harajin bai wuce kashi ɗaya cikin goma na kashi ɗaya ba.

Gabaɗaya, a cikin 2011 da 2012 kadai, Apple ya kauce wa haraji na dala biliyan 12,5.

Source: BusinessInsider.com, [2]
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