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Dutch Sandwich (tax avoidance)
A Dutch Sandwich is a tax avoidance strategy that some multinational corporations use to lower their corporate tax liability.〔(‘Dutch Sandwich’ saves Google billions in taxes )〕 The strategy uses payments between related entities in a corporate structure to shift income from a higher-tax country to a lower-tax country.〔(‘Double Irish With a Dutch Sandwich’ )〕
In a Dutch Sandwich, revenues from sales of a product shipped by an Irish company is booked by a shell company in the Netherlands,〔(No more “Dutch Sandwich”? The Netherlands reviews its role in tax avoidance )〕 taking advantage of generous tax laws there.〔(Google 2.4% Rate Shows How $60 Billion Is Lost to Tax Loopholes )〕 This is usually the second part of the scheme is referred to as the "Double Irish with Dutch Sandwich".〔("Man Making Ireland Tax Avoidance Hub Proves Local Hero" )〕 The remaining profits are transferred directly to Cayman Islands or Bermuda, known as a Bermuda Black Hole.
==See also==
* Tax exporting
* Tax inversion
* Singapore Sling
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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