How can Apple claim profits are made somewhere that does not have employees?
The subsidiaries — Apple Operations International and Apple Sales International — had a unique agreement with the tax authorities of Ireland that allowed Apple to use those businesses with no employees in Ireland to hold its foreign earnings
http://www.washingtonpost.com/business/technology/with-complex-web-of-offshore-entities-apple-avoids-taxes-senate/2013/05/20/a59daea6-c16c-11e2-bfdb-3886a561c1ff_story.html