Ondrej Holzman Ku United States sabata yatha, Apple adayimitsidwa poyera ndikutetezedwa, womwe unali chitsanzo chabwino anafunsidwa ndi Senate Permanent Subcommittee on Investigations, yemwe sakonda kuti chimphona cha California chikupeza msonkho. Chomwe chimakhala chovuta kwa oyimira malamulo aku America ndi ma network amakampani aku Ireland, chifukwa Apple imalipira misonkho pafupifupi ziro. Kodi njira ya apulosi ku Ireland ili bwanji?
Apple inabzala mizu ku Ireland kumayambiriro kwa 1980. Boma kumeneko linali kufunafuna njira zopezera ntchito zambiri, ndipo popeza Apple adalonjeza kuti adzawalenga m'mayiko osauka kwambiri ku Ulaya panthawiyo, adalandira malipiro a msonkho ngati mphotho. Ichi ndichifukwa chake lakhala likugwira ntchito pano mosalipira msonkho kuyambira 80s.
Kwa Ireland komanso makamaka dera la Cork County, kubwera kwa Apple kunali kofunikira. Dziko la pachilumbachi linali pamavuto komanso mavuto azachuma. Munali ku County Cork komwe malo osungiramo zombo anali kutsekedwa ndipo njira yopangira Ford inathera komweko. Mu 1986, m'modzi mwa anthu anayi adasowa ntchito, aku Ireland akulimbana ndi kukhetsa kwanzeru zachinyamata, motero kubwera kwa Apple kumayenera kuwonetsa kusintha kwakukulu. Poyamba, zonse zinayamba pang'onopang'ono, koma lero kampani ya California yalemba kale anthu zikwi zinayi ku Ireland.
[su_pullquote align="kumanja"]Kwa zaka khumi zoyambirira zimene tinali osakhoma msonkho ku Ireland, sitinapereke kalikonse ku boma kumeneko.[/su_pullquote]
"Panali nthawi yopuma misonkho, ndichifukwa chake tidapita ku Ireland," adavomereza Del Yocam, yemwe anali wachiwiri kwa purezidenti wopanga zinthu kumayambiriro kwa zaka za m'ma 80. "Awa anali kuvomereza kwakukulu." "Kwa zaka khumi zoyamba tinali opanda msonkho ku Ireland, sitinapereke kalikonse kuboma kumeneko," adatero mkulu wina wakale wa zachuma ku Apple, yemwe adapempha kuti asatchulidwe. Apple yokha idakana kuyankhapo pamikhalidwe yokhudzana ndi misonkho muzaka za m'ma 80.
Komabe, ziyenera kudziwidwa kuti Apple inali kutali ndi kampani yokhayo. Misonkho yotsika idakopanso anthu aku Ireland kumakampani ena omwe amayang'ana kwambiri zogulitsa kunja. Pakati pa 1956 ndi 1980, iwo anadza ku Ireland ndi dalitso ndipo mpaka 1990 sanali kukhoma misonkho. European Economic Community yokha, yomwe idakhazikitsidwa kale ndi European Union, idaletsa machitidwewa kuchokera ku Ireland, kotero kuyambira 1981 makampani omwe adabwera mdzikolo adayenera kulipira misonkho. Komabe, mtengowo udakali wotsika - udazungulira pafupifupi khumi peresenti. Kuphatikiza apo, Apple idakambirana mosagwirizana ndi boma la Ireland ngakhale zitasintha izi.
Mwanjira ina, Apple anali woyamba ku Ireland, akukhazikika pano ngati kampani yoyamba yaukadaulo kukhazikitsa malo opangira zinthu ku Ireland, monga adakumbukiridwa ndi John Sculley, wamkulu wa Apple kuyambira 1983 mpaka 1993. Sculley adavomerezanso kuti imodzi mwamafakitala zifukwa zomwe Apple idasankhira Ireland chifukwa chothandizidwa ndi boma la Ireland. Panthawi imodzimodziyo, anthu a ku Ireland amapereka malipiro ochepa kwambiri, zomwe zinali zokopa kwambiri kwa kampani yomwe imalemba anthu masauzande ambiri kuti agwire ntchito zosafunikira (kuyika zipangizo zamagetsi).
Makompyuta a Apple II, makompyuta a Mac ndi zinthu zina zinakula pang'onopang'ono ku Cork, zomwe zinagulitsidwa ku Ulaya, Middle East, Africa ndi Asia. Komabe, kukhululukidwa misonkho ku Ireland kokha sikunapatse Apple mwayi wogwira ntchito popanda msonkho m'misika iyi. Chofunika kwambiri kuposa kupanga kupanga chinali chidziwitso chanzeru kumbuyo kwa teknoloji (yomwe Apple inapanga ku United States) ndi kugulitsa kwenikweni kwa katundu, komwe kunachitika ku France, Britain ndi India, koma palibe mayiko awa omwe adapereka mikhalidwe monga Ireland. Chifukwa chake, pakukhathamiritsa kwamisonkho, Apple idayeneranso kukulitsa kuchuluka kwa phindu lomwe lingapatsidwe ntchito zaku Ireland.
Ntchito yokonza dongosolo lonseli lovuta kwambiri liyenera kuperekedwa kwa Mike Rashkin, mkulu wa msonkho woyamba wa Apple, yemwe anabwera ku kampaniyo mu 1980 kuchokera ku Digital Equipment Corp., yomwe inali imodzi mwa makampani oyambirira kuchita upainiya mu makampani a makompyuta a ku America. Apa ndi pomwe Rashkin adapeza chidziwitso chamakampani amisonkho, omwe adagwiritsa ntchito ku Apple, motero ku Ireland. Rashkin anakana kuyankhapo pa izi, komabe, mwachiwonekere ndi chithandizo chake, Apple inamanga makina ovuta a makampani ang'onoang'ono ndi akuluakulu ku Ireland, pakati pawo amasamutsa ndalama ndikugwiritsa ntchito phindu kumeneko. Pa maukonde onse, magawo awiri ndi ofunika kwambiri - Apple Operations International ndi Apple Sales International.
Apple Operations International (AOI)
Apple Operations International (AOI) ndi kampani yayikulu ya Apple kunja. Idakhazikitsidwa ku Cork mu 1980 ndipo cholinga chake chachikulu ndikuphatikiza ndalama zochokera kunthambi zambiri zamakampani akunja.
- Apple ili ndi 100% ya AOI, kaya mwachindunji kapena kudzera m'mabungwe akunja omwe imayang'anira.
- AOI ili ndi mabungwe angapo, kuphatikiza Apple Operations Europe, Apple Distribution International ndi Apple Singapore.
- AOI inalibe kuthupi kapena antchito ku Ireland kwa zaka 33. Ili ndi owongolera awiri ndi ofisala m'modzi, onse ochokera ku Apple (m'modzi waku Ireland, awiri okhala ku California).
- Misonkhano 32 mwa 33 idachitikira ku Cupertino, osati Cork.
- AOI siyilipira msonkho m'dziko lililonse. Kampaniyo idapereka ndalama zokwana $2009 biliyoni pakati pa 2012 ndi 30, koma sizinagwire ntchito ngati msonkho m'dziko lililonse.
- Ndalama za AOI zidapanga 2009% ya phindu la Apple padziko lonse lapansi kuyambira 2011 mpaka 30.
Kufotokozera chifukwa chake Apple kapena AOI sakuyenera kulipira msonkho ndi zophweka. Ngakhale kampaniyo inakhazikitsidwa ku Ireland, koma sanatchulidwe kukhala nzika ya msonkho kulikonse. Ndicho chifukwa chake sanafunikire kupereka senti imodzi yamisonkho m’zaka zisanu zapitazi. Apple yapeza mpumulo m'malamulo aku Ireland ndi US okhudzana ndi misonkho ndipo zadziwika kuti ngati AOI itaphatikizidwa ku Ireland koma ikuyendetsedwa kuchokera ku US, sadzayenera kulipira misonkho ku boma la Ireland, koma ngakhalenso la America, chifukwa idakhazikitsidwa ku Ireland.
Apple Sales International (ASI)
Apple Sales International (ASI) ndi nthambi yachiwiri yaku Ireland yomwe imagwira ntchito ngati posungira ufulu waukadaulo wa Apple.
- ASI imagula zinthu za Apple zomwe zatsirizidwa kuchokera kumafakitale achi China (monga Foxconn) ndikuzigulitsanso mwachangu kunthambi zina za Apple ku Europe, Middle East, India ndi Pacific.
- Ngakhale kuti ASI ndi nthambi ya ku Ireland ndipo imagula katundu, ndi gawo lochepa chabe la zinthu zomwe zimapangidwira ku nthaka ya Ireland.
- Pofika chaka cha 2012, ASI inalibe antchito, ngakhale idanenanso $ 38 biliyoni pazaka zitatu.
- Pakati pa 2009 ndi 2012, Apple inatha kusintha $ 74 biliyoni ya ndalama zapadziko lonse kuchokera ku United States kupyolera mu mgwirizano wogawana ndalama.
- Kampani ya makolo ya ASI ndi Apple Operations Europe, yomwe ili ndi ufulu wazinthu zaluntha zokhudzana ndi malonda a Apple omwe amagulitsidwa kunja.
- Monga AOI, nayenso ASI sinalembetsedwe ngati wokhala msonkho kulikonse, chifukwa chake salipira msonkho kwa aliyense. Padziko lonse, ASI amalipira ndalama zochepa za misonkho, m'zaka zaposachedwa msonkho sunapitirire gawo limodzi mwa magawo khumi pa zana limodzi.
Zonse, mu 2011 ndi 2012 zokha, Apple adapewa $ 12,5 biliyoni pamisonkho.
Kuyamikira kwa Apple populumutsa ndalama :)
Mwina sakanachoka ku garaja kupita ku kampani yamtengo wapatali kwambiri padziko lapansi powononga ndalama zambiri pazachabechabe :-)
Ndani angathe, angathe ;) Komabe, n’zachionekere kuti uwu ndi munga m’mbali mwa komiti yaing’ono ya Senate ya ku United States. Funso ndilakuti angawachitire chilichonse. Kapena asintha malamulo ndipo Apple iyenera kuyamba kulipira. Iye ali ndi ndalama zokwanira mulimonse ndipo iye akhoza mochuluka kapena mocheperapo kusamalira.
Sangathe kutsimikizira kalikonse kwa iwo, kapena Apple sakuphwanya lamulo. Akungogwiritsa ntchito zomwe aphunguwo, omwe sakonda tsopano, alemba. Ndondomeko yonseyi iyenera tsopano kukhala yowonjezereka yotsegulira mkangano pakusintha kwamisonkho ku States kusiyana ndi kuyesa kuzunza Apple. Kuphatikiza apo, si Apple yokha, ndiyomwe imapindula kwambiri pakali pano.
Ndili ndi ndalama zokwanira, koma ogawana nawo sangakonde - pambuyo pake, EPS yawo idzagwa
Izi ndizakale kale Lachisanu, ndikudabwa kuti dziko lonse lapansi ladziwa za izi, pambuyo pake, kampani iliyonse yayikulu imachita izi, ngakhale Facebook ndi kampani ya anzawo.
Inde, akhala akugwiritsa ntchito dongosololi kwa nthawi yayitali, koma Senate ya ku America idalowa nawo kale, ndipo zikuwoneka kuti zinthu sizikukondanso. Ndicho chifukwa chake ikuthetsedwa tsopano. Ndipo ndinanena kuti makampani ena amachita lero komanso m'nkhani yapitayi.
Tsoka ilo, malamulo aku US amathandizira izi. 35% ya msonkho pandalama zomwe zakhomedwa kale kuti zikope kuti zibwerere ku US? Nthabwala pang'ono, zikuwonekeratu kuti kampani yayikulu iliyonse idutsa izi. Kupatula apo, sindikuchita chilichonse choletsedwa, kotero ndikuwona kuti ndizoseketsa kuti USA ikulira chifukwa Ireland inali dziko lokongola kwambiri kwa Apple. Ndipo ndi zomwe dziko lililonse liyenera kuchita - kukopa osunga ndalama. Ndiyo mfundo yake.
Inde, ndifotokoza positi iyi pansipa;)