Dutch sandwich

名词 n.
中文释义

英文释义

名词 n.
  1. A form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there.

词形变化

Dutch sandwiches plural

词源

The two Irish holding companies can be imagined as "bread", with the Netherlands company as a filling between them.
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