Even as the iPhone 5 continues to roll out globally, Apple (AAPL) is testing its next iPhone and a new version of its iOS software, the Next Web website said. App software developers have reportedly found references to a new iPhone identifier, iPhone 6.1, running an iOS 7 operating system, in their logs. Apple released iPhone 5 and iOS 6 in Sept., and is expected to debut the new OS in mid-'13, the report said. Piper Jaffray said Apple might also come out with a smart watch in '14. Apple shares rose 3.17%.
Apple's ability to shelter billions of dollars of income from tax has hinged on an unusual loophole in the Irish …