Besides, Cook has already spelled out why a big return makes sense.

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Whatever slight nuances of Cook Islands law that some believe makes it a better trust jurisdiction than any of the other offshore debtor havens, the bad reputation of the Cook Islands now outweighs those perceived advantages by at least tenfold.

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This makes me wonder why Tim Cook was so widely viewed as a manufacturing and supply chain guru.

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Yet a look at Apple's finances shows why Mr. Cook's plan makes sense and is likely to benefit investors.

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