Read the case on $$Apple$$s Global iTax Strategy$,$ and answer the following questions.

$($i$)$ What is the single most important element of Apple$$s global tax strategy? Explain.

$($ii$)$ Why do most of Apple$$s businesses in Ireland not have a country of tax residence?

$($iii$)$ Why does Apple Operations International $($AOI$)-$ the Irish subsidiary that captures most of Apple$$s global profits outside the Americas $-$ not pay taxes to Ireland or the United States?