If Ceasar was the U.S., it would not be his. Apple inc. Is being perfectly lawful, and has broken no rules. If the government really wants to win this case, then they should instead reform their laws. Apple breaks no rules. Although it is slightly unethical, it is completely fair.
Senators all recognize that the fact that Apple did not breach the law, therefore title of "tax avoidance strategy" is inherently misleading. Apple did not attempt to avoid tax, instead it was acting within its professional domain to maximize its profitability and minimize the expenditure. The tax law itself is corrupted and broken, and Apple is one of the victims that has been singled out to show how debased the tax law has become. Therefore, if Apple was acting lawfully, there is no reason to blame it for not paying a certain percentage of its income on the American shore.
Corporations have only one duty and that is to return profit to their shareholders. Shareholders are already being taxed on a corporations profits via capital gains taxes and income taxes on dividends. Corporate tax is an unfair form of double taxation that is an unnecessary drag on our economy as both corporations and shareholders hire tax experts to minimize their tax burden making a visually progressive system appear less so. If taxes were easy to do an entire worthless industry could be eliminated and those intelligent individuals could be better employed to boost GDP.
I won't argue that Apple did anything illegal (as I understand it, they didn't), and I won't argue that Apple should be singled out -- it's pretty clear that every major business uses tricks like this.
But until every citizen can afford high-priced lawyers and accountants to avoid paying taxes, this kind of thing shouldn't be tolerated. The solution needs to come from legislatures, and there needs to be a concerted effort to eliminate as many of these loopholes as possible.
I agree that if a corporation is not breaking the law, by employing super smart accountants and lawyers (much better, no doubt, than those our governments can afford in these 'austere' times) to exploit every possible loophole, then, it does look like the responsibility lies with those who create the laws and regulations.
Personally, based in the UK, I feel that Amazon, Starbucks, Google and Apple, have got away with not paying a decent amount of tax here in the UK by some rather less than ethical tactics (and I do not think business is not obliged to be ethical). I am glad to see that our Prime Minister is tackling this issue head on (how successful he will be remains to be seen and I'm not 100% confident he's going to pull it off but, at least he is trying).