註1 C-SPANの映像 埋め込みができないため、興味のある方はアクセスしてご覧になっていただきたい。 ・Senate Homland Security Committee: Off-shore Profit Sharing, Panel 2 Tim CookらApple幹部3人が登場し、自社のポジションを説明しているところの映像 ・Senate Homland Security Committee: Off-shore Profit Sharing, Panel 2-2 Tim Cookが170億ドルの借り入れ（社債発行）やアイルランド子会社のオペレーションなどについての質問に答えているシーンが含まれる映像
註2 各媒体の伝え方は次のような感じである。 ・Senators slam Cook for Apple’s tax practice - Washington Post ・Apple CEO Defends Tax Practices as Proper - Wall Street Journal（WSJ） ・C.E.O. Rejects Claims That Apple Is Avoiding Taxes - NYTimes ・Apple CEO Cook Rebuts $9 Billion Tax-Avoidance Claim - Bloomberg
註3 ランド・ポール（Rand Paul）ケンタッキー州選出の共和党議員。いわゆる「茶会」（Tea Party）派の代表的議員。その筋で有名なRon Paulの倅で、2016年の大統領予備選に出馬するとの話も出ているという。 Kentucky Republican Sen. Rand Paul, who is considering a 2016 presidential bid, said the gathering amounted to a "show trial" since it is expected to produce no policy. ・Apple CEO Defends Tax Practices as Proper - Wall Street Journal（WSJ）
註4 “I’m offended by the spectacle of dragging in Apple executives,” said Senator Rand Paul, a Kentucky Republican. “What we need to do is apologize to Apple and compliment them for the job creation they’re doing.” Instead of “bullying” Apple executives, Mr. Paul said, “we should have brought in a giant mirror to look at the reflection of Congress. If you want to assign blame, look in the mirror and see who created this mess. “Apple hasn’t broken any laws, yet Apple is forced to sit through a show trial,” he said. ・C.E.O. Rejects Claims That Apple Is Avoiding Taxes - NYTimes
註5 Kentucky Republican Sen. Rand Paul, who is considering a 2016 presidential bid, said the gathering amounted to a "show trial" since it is expected to produce no policy. ・Apple CEO Defends Tax Practices as Proper - WSJ
註6 A corporate executive would be fired if he or she passed up known ways to reduce taxes, said Mr. Paul, a tea-party favorite. ・Apple CEO Defends Tax Practices as Proper - WSJ
註7 In his opening remarks, Cook also recommended tax reforms that are revenue neutral, such as eliminating all corporate tax expenditures, lowering tax rates and setting what he called a reasonable tax on foreign earnings... “We make this recommendation with our eyes wide open, fully recognizing that this would likely result in an increase in Apple’s U.S. taxes,” Cook said, adding that he believes the changes would help the Unites States compete on a global level.. ・Apple CEO Tim Cook says U.S. should lower corporate tax rate - Washington Post 提案の主な内容は： 1）法人税を現行の35％から、約20％へ Apple chief executive Tim Cook told a Senate panel Tuesday that the U.S. tax code needs a dramatic overhaul with the overall corporate tax rate, currently at 35 percent, falling to about 20 percent. [WP 3] 2）Repatriation Tax は10％以下に Testifying before the before the Permanent Subcommittee on Investigations, Cook said the high tax rate has prevented companies from repatriating their massive cash holdings overseas. So, he proposed a tax rate of below 10 percent on those offshore funds.[WP 3]
註8 ・Ireland Defends Corporate Tax System - WSJ
註9 ・Even Before Apple Tax Breaks, Ireland’s Policy Had Its Critics - NYTimes
註10 “Back in the 1970s and ‘80s, when Ireland was a poor state desperately trying to attract investment, tax was a weapon that others weren’t using,” said Richard Murphy, founder of the Tax Justice Network, a group in London that campaigns against tax havens. “So Ireland developed a twofold strategy: low rates and not too many questions. It became the conduit state of choice.” ・Even Before Apple Tax Breaks, Ireland’s Policy Had Its Critics - NYTimes
註11 The charge by the Senate subcommittee that Apple avoided paying $44 billion in taxes in the United States by keeping the bulk of its $102 billion cash hoard offshore has struck a nerve here in a recession-racked country where unemployment is 15 percent and the government is looking for ways to repay an 80 billion euro bailout, now equivalent to $103 billion, that it received from the European Union and the International Monetary Fund in 2010. “There is something wrong with this picture ― the revenues of these companies keep increasing while our workers are getting crushed,” said Peter Mathews, a chartered accountant who is also a member of the Irish Parliament for the governing Fine Gael party. “Apple’s cash pile is about the size of our national income. Why not have them pay a 4 percent levy to contribute to our national recovery?” ・Even Before Apple Tax Breaks, Ireland’s Policy Had Its Critics - NYTimes
註12 More than 600 American companies have set up in Ireland, employing 100,000 Irish workers and enjoying the advantages of an English-speaking work force and low taxes. ・Even Before Apple Tax Breaks, Ireland’s Policy Had Its Critics - NYTimes
註13 Irish politicians through the years have stood behind the country’s official 12.5 percent corporate tax rate, so much so that three years ago when the previous government negotiated the international bailout, it refused to budge when European negotiators wanted to make a higher tax rate a condition for a deal. ・Even Before Apple Tax Breaks, Ireland’s Policy Had Its Critics - NYTimes
註14 But if Ireland were to change its approach to taxation, other low-tax European countries like Luxembourg and Slovakia would simply take its place. ・Even Before Apple Tax Breaks, Ireland’s Policy Had Its Critics - NYTimes
