Those employees would be paying income tax at any job. The benefit is squarely to Apple owners. I really don't get the attitude of people who defend these companies paying almost no taxes. The same people must support billionaires paying 10% tax while the rest of us pay 25%+.

There is a scheme in Australia where you don't have a separate cap gains rate, but you get direct credits for actual tax paid by a corporation.

That could work out wonderfully in the US: The rich would pay taxes, somehow then.