Legal Aspect of International Trade and Enterprise

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LEGAL ASPECT OF INTERNATIONAL TRADE AND ENTERPRISE
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Executive summary
Apart from being an organisation which has revolutionalised the world of
technology , Apple has been recognised as a Multinational company with difference. Its
achievements have left many fascinated for many years. Most of the organisations in the
technology industry focus on one to two sectors, but apple is involved in multiple areas. The
company not only manufactures its own hardware but also its own operating system.
Conventional wisdom would suggest that apple is doing everything right by keeping
itself close to various ventures within the technology industry.

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Table of Contents
I. Executive Summary...................................................................................................2
II. Introduction................................................................................................................4
III. The impact of Company Tax law on Apple Pty Ltd. ............................................4-6
IV. Copyright law of Australia.....................................................................................6-7
V. Australian Consumer Act 2002.................................................................................7
VI. Australian Labour Law..........................................................................................7-8
VII. The WIPO and WCT Treaties...................................................................................8
VIII. Rights applicable to on-demand networks...........................................................9-10
IX. Bilateral Tax Treaties........................................................................................10-11

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Introduction
Apple Pty Limited is a foreign, private organisation that derives most of its
revenues from the supply of mobile communication and media devices, Laptops,
computers and lastly, a variety of portable digital music players (Hely, 2010). Apple
Pty Limited also retails various software products, services and accessories,
networking solutions and third-party digital products. The company has
approximately 4,000 staff across Australia and New Zealand and is managed from
it’s headquarter located in Sidney, New South Wales. In addition, the company is a
wholly owned subsidiary if the United States consumer electronics giant, Apple Inc
(Taylor, & Richardson, 2012).Therefore, Apple Pty Limited is only responsible for
importing and supplying apple branded consumer electronic software. The company
has a number of outlets situated in New South Wales, South Australia, Canberra,
Queensland, Victoria and Western Australia, while its global headquarters are located
in Cupertino, California, United States (Chen, & Bouvain, 2009). In addition, the
company also retails medial content including games, mobile applications as well as
film and television programs through the ITunes Store.
The impact of Company Tax law on Apple Pty Ltd.
Every company In Australia has the obligation of paying its taxes, and as a
Multinational corporation, Apple Pty Limited is obliged to pay all the taxes it owes,
not only Australia but every country in which it operates. This is to ensure that it
complies with the tax rules and regulation of the countries and communities where it
does its business.