&quot;Apple do not pay income tax here in Norway even though they obviously sell a lot through the Apple Store.&quot;<p>Corporation taxes are levied on income, i.e. profit.  Yes, Apple sells a lot through the Apple Store in Norway, but do those stores make any profit?<p>The <i>retail</i> margins on Apple products are tiny.  Try negotiating a discount on an iPhone from an Apple reseller.  Would the Apple Store (which probably has a much higher cost base than a normal Apple reseller) make any profit?  If not, why should they pay corporation tax?