The issue is that if you cross the $1m threshold in the current year then the next January you don’t go back to 15%, you stay at 30% for the whole next year. S

The issue is that if you cross the $1m threshold in the current year then the next January you don’t go back to 15%, you stay at 30% for the whole next year. So if next year your sales fall slightly below $1m, you end up paying $150k in extra Apple tax. Then the following year you go back to the 15% rate.