That maneuver lets the companies avoid paying hefty taxes they could face by bringing the cash back to the US.
Speaking before a Senate investigative subcommittee in May 2013, Apple's CEO Tim Cook pledged, "We pay all the taxes we owe, every single dollar", adding that the company did not need any "tax gimmicks".
But Apple has come under fire both in the U.S. and the European Union for its tax practices. "We do not stash money on some Caribbean island".
Appleby eventually settled on relocating two Apple subsidiaries to the law firm's office in Jersey, a small island in the English Channel.
It continued: "The debate over Apple's taxes is not about how much we owe, but where we owe it".
The iPhone maker has also declined to answer questions about its new set-up, but it appears to give a key role to another of Apple's Irish subsidiaries, a company called Apple Operations Europe.
Apple's tax practices have once again come under scrutiny following a BBC analysis of the Paradise Papers. Almost all of that was generated during the past decade.
The documents shared with some media outlets by the US-based International Consortium of Investigative Journalists has exposed tactics the wealthy and powerful have used to avoid taxes.
The documents reveal how big law firms help clients weave their way through the gaps between different countries' tax rules.
It said the new structure had not lowered its taxes, and stated that it remained the world's largest taxpayer, paying about $35bn in corporation tax over the past three years.
Lawyer: Bergdahl appeal to note Trump statements
Bergdahl, now 31, was captured by the Taliban and spent almost five years under brutal captivity by the insurgent group. Prosecutors said the soldier should spend 14 years behind bars for endangering U.S. troops in Afghanistan.
Lewis Hamilton, quadruple world champion of Formula One, resorted to a ghost society based on the Isle of Man to save more than 4 million euros in the VAT (taxes) for the purchase of a private jet of more than 18 million euros.
But the documents show how major US companies find creative ways to avoid paying anything close to 35 percent. If an Irish company spent $15 billion on such rights it could claim a $1 billion tax deduction annually for 15 years.
Much of that profit was transferred as dividends to Apple Operations International.
"Jersey was to play a significant role in Apple's newly configured Irish tax structure set up in late 2014", the publication said.
"When Ireland changed its tax laws in 2015, we complied by changing the residency of our Irish subsidiaries and we informed Ireland, the European Commission and the United States".
"The changes we made did not reduce our tax payments in any country", Josh Rosenstock told the Times.
The Government also shut off the so-called "double Irish", which allowed companies to funnel profits into tax havens.
The arrangement was especially attractive to multinationals in a position to sell their intangible property into Ireland from a subsidiary in a tax haven, where the gain from the sale would go untaxed.
Apple's hunt for a tax haven is a familiar tale, said Reuven Avi-Yonah, director of the global tax program at the University of Michigan Law School, who also reviewed the Appleby documents. "It just goes on endlessly".