El ‘efecto OCDE’ golpea las cuentas de Apple: su tasa impositiva efectiva escala al 17%

Apple's effective tax rate has risen to 17% following the global crackdown on tax avoidance, according to the company's latest annual report filed with the SEC. This increase is a direct result of the OECD's "Pillar Two" agreement, which aims to neutralize tax havens and impose a minimum tax floor of 15% on global corporations. The company's subsidiary in Singapore alone incurred an additional $2.510 billion tax provision, which alone accounted for 1.6 percentage points of the company's global tax rate.

Other factors contributing to the higher rate include U.S. Treasury guidelines on foreign currency losses and fluctuations in international currencies. Despite the increased tax burden, Apple's solvency remained intact, with total tax provisions for the year rising to $27.062 billion, up from $20.719 billion in 2025. The company's tax shield, however, proved inadequate, as evidenced by the supplementary domestic minimum tax (QDMTT) imposed on its Singapore operation.

Despite the U.S. administration's efforts to protect American multinational corporations, the company's accounts reveal that international reforms were already underway. While the January agreement between Washington and the OECD promised to protect U.S.-based companies from the Global Minimum Tax, Apple still had to navigate additional tax obligations in its foreign subsidiaries, such as the QDMTT in Singapore.

The paradox highlighted by Apple's accounts underscores the limits of U.S. intervention in the global tax landscape, as the new OECD tax order has proven difficult to circumvent for even the largest tech companies.