Senator John McCain came in swinging with his questioning, going for what he sees as the heart of the problem with Apple tax strategy
First of McCain got Apple CEO Tim Cook to say he does not feel bullied or pushed, undercutting Rand Paul’s argument that this is a “witch-hunt”. He emphasized that he came voluntarily and was not “dragged” into the hearing.
He then proceeded to spar with Cook over the structure of Apple’s tax system. E brought up the fact that several of the subsidiaries that sales money was sent to have a tax residence of “nowhere” and asked Cook if he found that unusual. Cook did not definitively answer.
Overall McCain continued the questioning strategy of Chairman Levin, utilizing the finding of the Congressional report to get Cook to agree that they were true. Cook did his best but obviously has never been under such questioning in his term as CEO of Apple.