被印度查税后，苹果开始思念中国了？

Core Viewpoint - Apple's CEO Tim Cook is actively engaging with the Chinese market, contrasting with rumors of supply chain relocation and ending AI collaborations with Chinese companies, likely due to recent tax scrutiny faced by Apple in India [5][6][16]. Group 1: Engagement with China - Tim Cook's recent activities include visiting a pop-up store in Sanlitun and participating in live-streaming sales, indicating a strong focus on the Chinese consumer market [3][5]. - The economic benefits from the large base of Apple fans in China are significant, prompting Cook's outreach despite challenges in other markets [5]. Group 2: Tax Issues in India - Apple has invested heavily in India, establishing four large assembly plants that account for 20% of global production, which has drawn the attention of Indian tax authorities [5][6]. - The Indian government has initiated tax investigations against Apple, citing a 1961 law related to equipment ownership and tax obligations, which had not been enforced for decades [8][11][13]. - Apple's operational model in India involves using equipment owned by Apple, leading to the tax allegations under the outdated law [12][13]. Group 3: Apple's Strategic Response - Apple has been proactive in complying with Indian tax laws, ensuring that all applicable taxes are paid and maintaining communication with tax authorities [6][12]. - In response to the tax scrutiny, Apple has taken a firm stance, requesting the repeal of the outdated law rather than avoiding tax payments, showcasing its strategic approach to potential risks in the Indian market [16][18]. - The situation reflects Cook's adeptness in supply chain management and navigating complex regulatory environments, reinforcing his reputation as a master in this area [18].