United states securities and exchange commission

Uncertain Tax Positions
As of September 24, 2022, the total amount of gross unrecognized tax benefits was $16.8 billion, of which $8.0 billion, if 
recognized, would impact the Company’s effective tax rate. As of September 25, 2021, the total amount of gross unrecognized 
tax benefits was $15.5 billion, of which $6.6 billion, if recognized, would have impacted the Company’s effective tax rate.
The aggregate change in the balance of gross unrecognized tax benefits, which excludes interest and penalties, for 2022, 2021 
and 2020, is as follows (in millions):
2022
2021
2020
Beginning balances
$ 
15,477 $ 
16,475 $ 
15,619 
Increases related to tax positions taken during a prior year
2,284
816
454 
Decreases related to tax positions taken during a prior year
(1,982)
(1,402)
(791) 
Increases related to tax positions taken during the current year
1,936
1,607
1,347 
Decreases related to settlements with taxing authorities
(28)
(1,838)
(85) 
Decreases related to expiration of the statute of limitations
(929)
(181)
(69) 
Ending balances
$ 
16,758 $ 
15,477 $ 
16,475 
The Company is subject to taxation and files income tax returns in the U.S. federal jurisdiction and many state and foreign 
jurisdictions. Tax years after 2017 for the U.S. federal jurisdiction, and after 2014 in certain major foreign jurisdictions, remain 
subject to examination. Although the timing of resolution and/or closure of examinations is not certain, the Company believes it is 
reasonably possible that its gross unrecognized tax benefits could decrease in the next 12 months by as much as $4.8 billion.
European Commission State Aid Decision
On August 30, 2016, the European Commission announced its decision that Ireland granted state aid to the Company by 
providing tax opinions in 1991 and 2007 concerning the tax allocation of profits of the Irish branches of two subsidiaries of the 
Company (the “State Aid Decision”). The State Aid Decision ordered Ireland to calculate and recover additional taxes from the 
Company for the period June 2003 through December 2014. Irish legislative changes, effective as of January 2015, eliminated 
the application of the tax opinions from that date forward. The recovery amount was calculated to be €13.1 billion, plus interest of 
€1.2 billion. The Company and Ireland appealed the State Aid Decision to the General Court of the Court of Justice of the 
European Union (the “General Court”). On July 15, 2020, the General Court annulled the State Aid Decision. On September 25, 
2020, the European Commission appealed the General Court’s decision to the European Court of Justice. The Company 
believes that any incremental Irish corporate income taxes potentially due related to the State Aid Decision would be creditable 
against U.S. taxes, subject to any foreign tax credit limitations in the Act.
On an annual basis, the Company may request approval from the Irish Minister for Finance to reduce the recovery amount for 
certain taxes paid to other countries. As of September 24, 2022, the adjusted recovery amount was €12.7 billion, excluding 
interest. The adjusted recovery amount plus interest is funded into escrow, where it will remain restricted from general use 
pending the conclusion of all legal proceedings. Refer to the Cash, Cash Equivalents and Marketable Securities section of Note 
3, “Financial Instruments” for more information.