With interest rates so low, it makes sense for Apple to borrow a large sum of money rather than pay a big tax bill.

NPR: Apple Sells $17 Billion In Bonds In Record Deal

The company, now part of the Altria Group and home to Marlboro cigarettes, was hoping the bill would cut the sum - the amount it has to lodge with the court if it is to allow an appeal - by 90%.

BBC: Marlboro lights