The IRS says it is little more than an avenue for owners of an empty corporate shell to avoid paying taxes.

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That means shareholders of Q-Telecom would receive 2.8 times the multiple their shell company, Troy, was paying TIM Hellas investors.

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Apple announced it will seek to tap the debt market as part of its plan to shell out billions to shareholders in dividends and stock buybacks without paying taxes to bring home its massive overseas cash pile.

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