As a result of the tax rulings, most sales profits of Apple Sales International were allocated to its "head office" when this "head office" had no operating capacity to handle and manage the distribution business, or any other substantive business for that matter.
Maksuotsuste tulemusena mrati enamik ettevtja Apple Sales International mgikasumist ettevtja peakontorile, ehkki nimetatud peakontoril ei olnud tegevussuutlikkust, et kidelda ja juhtida turustamisettevtet vi mis tahes muud olulist ritegevust selles valdkonnas.