In May 2020 Ethical Consumer viewed Apple Inc’s family tree on the website hoovers.com.
Apple had several subsidiaries in jurisdictions considered to be tax havens by Ethical Consumer at the time of writing, including holding companies in the Netherlands and Ireland, such as:
APPLE OPERATIONS INTERNATIONAL LIMITED, Ireland
Apple Holding B.V., Netherlands
Holding companies were considered high risk company types for likely use of tax avoidance strategies.
An internet search using the search terms “Apple tax policy statement country” found a statement from Apple dated regarding Apple's tax payments. This statement provided a degree of narrative explantation for Apple's subsidiaries in Ireland. However, Ethical Consumer found no country-by-country financial information or reporting (CBCR), nor clear public tax statement confirming that it was this company’s policy not to engage in tax avoidance activity or to use tax havens for tax avoidance purposes.
Given that Apple had more than two high risk subsidiaries in jurisdictions on Ethical Consumer's tax haven list and no country-by-country financial information could be found, the company received Ethical Consumer's worst rating for likely use of tax avoidance strategies and lost a whole mark in this catgory.