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Last month, Apple responded to questions from the ICIJ and others revealing that when Ireland changed its tax laws in 2015, the company complied by changing the residency of its Irish subsidiaries and informed Ireland, the European Commission and the United States.

The changes made did not reduce its tax payments in any country, according to the company. Apple is the largest taxpayer in the world, paying over $35 billion in corporate income taxes in the last three years, according to the statement.

Tax reduction strategies have been employed for decades by companies including Microsoft Corp and Amazon.com Inc .