Apple has been accused of being "among America's largest tax avoiders" by a Senate committee.
苹果被参议院一个委员会指责为“美国最大的逃税者之一”。
The committee said Apple had used "a complex web of offshore entities" to avoid paying billions of dollars in US income taxes.
Apple chief Tim Cook will go before the panel on Tuesday. In prepared testimony Apple said it did not use tax gimmicks.
The committee said there was no indication it had done anything illegal.
Apple has a cash stockpile of $145bn (£95bn), but the committee said $102bn of this was held offshore.
The company says it is one of the largest taxpayers in the US, having paid $6bn in federal corporate income tax in the 2012 fiscal year.
The Senate Permanent Subcommittee on Investigations has been examining "methods employed by multinational corporations to shift profits offshore".
Some large firms in the US have come under fire for their reluctance to repatriate their foreign earnings as they could face a top tax rate of 35%.
US corporation tax is one of the highest in the world at 35%. However, companies typically pay far less, thanks to numerous deductions（扣除） and exemptions（免税额）.
