United States last year. The iPhone and iPad maker paid $713m (445m) in overseas corporation tax on foreign profits of $36.87bn (23bn) in the year to the end of September. That translates as a tax rate of 1.9%, compared to a headline corporation tax rate of 35% in the US and 24% in the UK.
http://www.rawstory.com/rs/2012/11/04/apple-paid-less-than-2-percent-tax-on-overseas-profits-last-year/