The global reputation of many behemoth multinationals has been tarnished by their dubious international tax arrangements. Among the worst offenders are Apple, Google and Starbucks. From 2009 to 2011 Apple alone managed to avoid taxes on $44 billion of its global profits. An Australian Financial Review investigation reveals since 2002 Apple has only paid $193 million in Australian tax, whilst recording $27 billion of sales over that period. It begs the question: how can such a well-known multinational, like Apple, engage in blatant tax avoidance within Australia’s sophisticated tax system?