Holding money in a foreign account doesn't restrict Apple's spending on R&D in any important way. Apple holds stock in foreign accounts and issues bonds. They

Holding money in a foreign account doesn't restrict Apple's spending on R&D in any important way. Apple holds stock in foreign accounts and issues bonds. They have plenty of cash to fund R&D anywhere and if they didn't they can issue bonds. This is like the argument: if I can balance my checkbook, why can't the government. Governments and modern corporations don't work like your checkbook account.