So this only applies to American companies? So I’d a German company decides to use Indian labor to do something for US consumers, they avoid the tax, but Facebook or Google would pay it. Since these companies also have international markets for their products, how would Apple figure out how much of their iPhone work is for US consumers and how much isn’t?
2. How would this work for subsidiaries or JVs? For example, when Google opens it's umpteenth office in India, it's part of a separate entity called Google India Pvt Ltd.