Romney would shift the corporate tax to a territorial system in which domestic firms owe no U.S. income tax on their overseas sales but foreign firms pay U.S. tax on money they make here.

FORBES: The 10 Biggest Differences Between The Romney And Obama Tax Plans

Apple hasn't been able to open its trademark stores because of requirements that foreign retailers purchase 30% of the value of India sales from domestic suppliers unmanageable in a country with virtually no electronics manufacturing.

WSJ: Apple Acts to Crack India Market for iPhone