Of course it&#x27;s up to him.<p>If I were an Apple stockholder, I&#x27;d be livid, if they would have decided to pay up 40% on those 74 billion.<p>In fact, everyone decides to a certain extent the amount of tax they pay via choice of residence and career to a lesser degree.<p>And of course 40% is an insanely high amount. USA has one of the highest corporate tax rates in the world (<a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;List_of_countries_by_tax_rates" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;List_of_countries_by_tax_rates</a>).