Earlier this year, Apple announced plans to open a new research and testing lab in Shenzhen, China, with a focus on core products like the iPhone, iPad, and Vision Pro headset. The facility was set to launch in the second half of 2024, and it seems everything is on track.
Ireland, thanks to it’s tax haven status, is home to most US tech companies. https://www.theverge.com/2021/10/7/22715229/ireland-status-tax-haven-google-facebook-apple
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Apple Inc is a US company and the headquarters of the entire group.