Apple's Tim Cook swears oath ahead of hearing
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Apple's Tim Cook defends tax record to US Senate

21 May 2013 Last updated at 22:40 BST

The technology giant Apple has been defending itself against accusations that it has avoided paying tax on tens of billions of dollars in profits.

Chief executive Tim Cook told a US Senate committee that Apple paid all the taxes it owed, complying with both "the laws and the spirit of the laws".

Apple is the latest company to face criticism for its tax arrangements, following Starbucks, Google and Amazon.

Hugh Pym reports.