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Buy Morocco, Cuba, or a small European country
The problem Apple has is that most of its cash offshore—68 percent, to be specific—and out of the U.S. taxman's hands. It can't repatriate its cash or the company will face massive tax bills.
One of the best solutions for Apple is to buy a small country—based on gross domestic product (GDP)—so it can bring in its cash from all corners of the world at a zero-percent tax rate.
Apple could buy country with a GDP of less than $137.1 billion, at least in theory (not including costs to build an iArmy to invade the place). It could make a bid for Morocco, Cuba, or even Luxembourg—a known tax haven—or a small European country like Latvia, and still have some cash left over to give everyone in the country an iPhone.