If you are a global corporation and earn money in an overseas subsidiary for spending in that country by the corporation, it is not tax evasion to take out a lo

If you are a global corporation and earn money in an overseas subsidiary for spending in that country by the corporation, it is not tax evasion to take out a loan for things you want to spend in the USA. As an individual US resident, however, you are taxed globally. The equivalent action to Apple here would be having your corporation take a loan out to pay your salary for work performed (products sold) in Germany (for example). The profits stay in Germany; the corp avoids taxes (hopefully more than the loan interest), but you still pay your individual rate. (IANAL, just my experience as a consultant with a few foreign corps)