Ireland
The phone company’s headquarter for international sales is in Ireland.
Almost no employees work at the headquarter. Board meetings are not held here.
Your phone is made in China
Follow the moneytrail
Follow the moneytrail
The phone company’s headquarter for international sales is in Ireland.
Almost no employees work at the headquarter. Board meetings are not held here.
HEADQUARTER
Employees
5
Companies choose Ireland because of the low corporate tax rate
12,5%
Companies with European headquarters in Ireland 
The board meetings of the Irish registered company are held far away, in California, USA.
The majority of the company’s research is conducted here..
MANAGEMENT
Employees
100
In the US, many states have established themselves as tax havens.
In the desert state of Nevada, Apple owns the WORLDS LARGEST hedgefund, Braeburn Capital, which invest the earnings of Apple into the global financial markets.
In the tiny state of Delaware, you can establish a company without stating your real name or providing ID.
Number of companies in a small building in Delaware 
Norwegian Statoil have 25 companies in the US. 23 of them are registered in Delaware.
Statoil employees in Delaware
0
Your phone seemingly stops by the Netherlands
The company has no office here, just a small postbox.
POSTBOX NO. 1
Employees
0
Your phone seemingly also passes through a postbox in Luxembourg. Here, you can create a «trust», making it almost impossible to find out who owns the money.
It is not unusual that companies or trusts in tax havens have secret owners.
POSTBOX NO. 2
Employees
0
The owners of a trust can be kept secret by letting «nominees» in a tax haven manage the money. 
The British Virgin Islands is the last stop before the phone arrives in Norway. Nobody works here either, but we find a lawyer who claims to represent the company.
Lawyers often represent companies and manage trusts. They will often claim to have a duty of confidentiality and will not identify the real owners.
NOMINEE
Employees
1
Norway also offers secrecy for companies.
For instance, the real and ultimate owners of companies are not registered here.
POINT OF SALE
Employees
10
Norwegian law firms transferred at least 1,2 bn USD to and from tax havens during 2004-2009.
The money stays behind in tax havens. Which means that the company apparently has no profits, and therefore pay no taxes in Norway or in China, where the phone is produced and sold.
50 %
Large corporate investments in developing countries that are routed from or via tax havens
690 000 000 000 USD disappear from developing countries every year because of tax dodging corporations. This equals two Indian national budgets.
