11/07/2011
https://www.congress.gov...
"If a shell entity is incorporated in a foreign tax jurisdiction, can it be disregarded for U.S. tax purposes?"
"Do we have or do you have an obligation to stop multinational corporations from shifting income to tax haven jurisdictions?"
"I think it is clear that Apple engages in tax gimmicks."
"It is not right, to leave that decision, it seems to me, the way it is decided so unilaterally, that a company can shift its value to a place---to a tax haven, which is what Ireland is."