But a third Apple subsidiary, Apple Operations Europe, instead became resident in Ireland.
This indicates the sales recorded by its operations in Hollyhill Industrial Estate, Cork, are in the region of $137.9 billion (€119.2 billion) per year.
Apple's 2017 accounts showed it made $44.7bn outside the USA and paid $1.65bn in taxes to foreign governments, a rate of about 3.7%.
The 13 million documents that make up the so-called Paradise Papers were leaked - some say hacked - from specialist law firm Appleby, which has an office on Jersey.
Apple for years funneled most of its overseas profits through Ireland.
Apple changes its corporate tax structure after the Irish government started to clamp down on the company's tax affairs in Ireland.
Apple restructured its Irish operations by the start of 2015, including securing tax residency in Jersey for its Irish subsidiaries investigated by the Senate, according to a group of worldwide journalists that obtained the leaked documents.
The figures appear to confirm that only a small proportion of the profits being booked through Ireland by a corporation often described as the most profitable in the world, are being subjected to Irish tax. But we need to see progress when it comes to making the recovery because we have seen that the Belgians have done it, the Dutch have done it and Luxembourg has done it in terms of recovery.
Tech giant Apple picked Jersey as its new tax haven base to enable it to continue to avoid billions in taxes, the Paradise Papers show.
Now, the EU-which pressured Ireland to crack down-has taken a renewed interest in Apple's tax methods and apparently has been talking to the company about its new "Jersey" strategy.
Electric vehicle tax credit preserved in Senate's revised tax bill, says senator
The House version would collapse the current seven tax brackets into four, while the Senate would retain seven. Senate Republicans are using special budget reconciliation rules that prevent a Democratic filibuster.
The leaked documents showed the driver received a 3.3 million pounds ($4.4 million, EUR3.7 million) tax refund in 2013 after his luxury plane was imported into the Isle of Man - a low-tax British Crown Dependency.
"Additional tax is then also due in the USA when the earnings are repatriated", the statement said.
Since then many countries have followed suit, with a bank information-sharing system known as the Common Reporting Standard born in the process. It says corporate tax rate on foreign earnings is 21 percent, and 35 percent on income from overseas investments.
While most of the company's cash is outside of the US, Apple just started selling new bonds in order to finance a share buyback program and dividends for shareholders, according to Bloomberg.
"When Ireland changed its tax laws in 2015, Apple made changes to its corporate structure to comply".
The tax savings came from Nike's use of an offshore subsidiary which charged royalties to the company's European subsidiaries, the report said.
- The singer Bono is, according to the survey, the Paradise Papers, a shareholder of a company to malta would have invested in a shopping centre, Lithuanian, via a holding company who is Lithuanian and would have used optimization techniques to tax illegal.
Ireland and Apple launch an appeal.
Last year Apple's global sales were worth $215.6 billion.
Apple, and the Government, are contesting the finding.