The case discusses how Apple and other tech companies use strategies to pay less taxes by moving profits to countries with lower tax rates. It also looks at U.S. investigations into this practice and global efforts to address it. The goal is to help students understand how companies minimize taxes, learn about U.S. concerns on multinational tax strategies, and see how foreign governments criticize these practices. The case is meant for students studying International Accounting, Corporate Taxation, and International Taxation.