Again, please cite a source for this. Nothing I've read, including the above memo, indicates that sales of Apple products to US customers get transferred to Ire

Again, please cite a source for this. Nothing I've read, including the above memo, indicates that sales of Apple products to US customers get transferred to Ireland. The memo specifically indicates that Apple Inc. retains the marketing and distribution rights in the US, whereas ASI gets the distribution rights for the rest of the world. I can see how Apple (Italy) and Apple (Germany) end up transferring their profits over to Apple (Ireland). I don't see any mechanism for how this could apply to Apple (US).