This case provides students with an opportunity to examine the international tax minimization and reporting strategies of Apple Inc. (Apple) and other technology companies, as well as the related U.S. congressional investigations into “Offshore Profit Shifting and the U.S. Tax Code.” The case also addresses supranational and foreign governmental efforts that focus on these global tax issues. Apple has been able to minimize its overall tax bill by utilizing techniques to shift income to lower tax jurisdictions. Students are required to research and critically analyze tax and accounting issues related to Apple's tax minimization strategies, as well as the related U.S. and international regulatory investigations. The case learning objectives include understanding the importance of tax minimization and reporting strategies, increasing knowledge of congressional concerns about multinational tax strategies, and improving awareness of foreign governments' and supranational organizations' criticisms of multinational tax minimization. The case can be used in undergraduate and graduate level International Accounting, Corporate Taxation, and International Taxation classes.