Cost Sharing Agreement Apple
 Juliette Garside, Apple Tax Ruling is unfair, says the former European Commission, THE GUARDIAN (1 September 2016), www.theguardian.com/business/2016/sep/01/apple-tax-ruling-fundamentally-unfair-former-ec-competition-chief. The winner of the tax use is Gilead Sciences, the intellectual property owner of a life-saving hepatitis C drug called Sovaldi. Gilead owns the exclusive patent for this miracle product and uses the patent to ask for insolent prices and sell the drug for about 1,000 $US the pill, for US$1. Its mega-profits on Sovaldi have reimbursed the original research and development countless times. As with most multinationals, Apple`s structure as a company is complex. As mentioned earlier, two Apple subsidiaries, ASI and AOE, are at the heart of the Commission.  Both are registered in Ireland, are wholly owned by the Apple Group and are ultimately controlled by the United States. . . .