The news outlet and the non-profit investigative organization cited confidential records that were obtained by the German newspaper Suddeutsche Zeitung and shared.
The paper reported Apple, with the help of law firm Appleby, chose Jersey for its 0 percent corporate tax rate.
They reveal how Apple sidestepped a 2013 crackdown on its controversial Irish tax practices by actively shopping around for a tax haven.
Apple, Bono and Queen Elizabeth II are just a few of the big names and companies revealed in the Paradise Papers leak to have shifted money across the globe to cut tax.
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Apple settled on Jersey, which had a tax rate of zero for foreign companies. For instance, the company said its 2015 corporate reorganization was "specially created to preserve its tax payments to the United States, not to reduce its taxes anywhere else".
"As the largest taxpayer in the world we've paid over $35 billion in corporate income taxes over the past three years, plus billions of dollars more in property tax, payroll tax, sales tax and VAT".
The figures appear to confirm that only a small proportion of the profits being booked through Ireland by a corporation often described as the most profitable in the world, are being subjected to Irish tax.
Ireland's approach to Apple's tax payments has been under scrutiny by the European Commission since 2014, and the state was ordered previous year to reclaim €13bn in illegal tax benefits from the company.
But Apple has come under fire both in the United States and the European Union for its tax practices. Apple has said no operations were moved from Ireland.
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In 2013, Apple was accused by two of America's most senior politicians of using Ireland to help cut its global tax bill to nearly zero.
It has been discovered that Apple made changes to where their operations were run from and have now chosen Jersey. As Breitbart News reported in June 2016: "Tech companies, including Apple, Cisco Systems and Google pay lower overseas tax rates than their non-tech US peers, such as Boeing or Johnson & Johnson".
The Center for Investigative Reporting's Michael Montgomery explains how tax havens and shell corporations operate to protect the wealthy elite and the significance of the Paradise Papers.
That expenditure could be used to completely write-off the need to pay tax on profits booked by Apple Operations Europe, because the 80 per cent cap was removed.
The ICIJ reports that the maker of the iPhone and iPad began hunting for a new jurisdiction to hold overseas profits after Ireland in 2014 came under pressure from the European Commission to close tax loopholes that allow companies to lower their tax below Ireland's 12.5% rate.
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