What is reasonable and non discriminatory is a question of interpretation. At the heart is the argument that only part of the iPhone value is wireless and putt

What is reasonable and non discriminatory is a question of interpretation. At the heart is the argument that only part of the iPhone value is wireless and putting a tax on the whole is not reasonable. Imagine the iPhone software and chip embedded into a car. Would it be reasonable for the car manufacturer to pay the same percentage to Qualcomm as Apple? Where do you draw the line? There is a huge amount of innovation in the iPhone: Mechanical engineering, materials, sensors, camera, screen and software. None have anything to do with Qualcomm. The value Qualcomm adds is equivalent to a very fast portable, wireless hotspot. A great thing to have and worth paying for.