Apple Inc.'s Irish subsidiaries were placed under the spotlight because of the alleged tax avoidance schemes reported by the US Senate. Apple via CEO Tim Cook already denied the accusations and stated that he does not get involved in tax gimmicks nor does the company.

Cathy Kearney, 49, works for Apple Operations International in the city of Cork. Kearney is in charge of Apple's successful operations in Ireland. Apple's subsidiary in Cork is responsible for selling iPhones, iPads and Macbooks to African, European and Middle Eastern markets.

In 2011 alone, Kearney's companies in Cork accounts for $22-billion in profits. The figure is nearly two-thirds of the total amount for the rest of the group. Apple CEO Tim Cook described the surge in profits as an international hit.

Kearney, who was included in Ireland's list of 20 most powerful women two years ago, revealed that Apple's international success especially in Europe, Africa and the Middle East was due to her shrewd direction. It is also interesting to note that Kearney guards her privacy as an individual carefully and refuses to have her picture taken for publication.

A spokesman for Apple's Cork subsidiary emphasized the company would much rather focus on products than individuals. The company wants to view Apple's success as a team effort.

In the US Senate hearing about Apple's tax practices, Kearney did not appear before the public but chose to speak with Senate officials instead to answer their inquiries. The Senate was trying to seek information about Apple shifting profits from Irish subsidiaries in order to pay less corporate taxes.

As the Senate investigation went deeper, officials found Kearney's name in company documents over and over again. Senate officials went on to discover that Kearney was the only director of Apple Operations International (AOI) in Ireland. Although AOI holds office in Ireland, the major decision-making processes were done in Apple's US headquarters. This results in the finding that AOI is not a tax resident in Ireland and is therefore not subject to tax.

Cathy Kearney manages the AOI offices with 4,000 staff. Her role as a director and former financial controller for the Cork offices of Apple helped the company save billions of tax payments.

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