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Double Irish arrangement

3:09

The Offshore Double Irish and Dutch Sandwich En

1:54

International tax avoidance: the double Irish Dutch sandwich

2:30

DOUBLE IRISH DUTCH SANDWICH EXPLAINED

2:49

The Double Irish

2:17

The Double Irish and Dutch Sandwich - www.TaxTV.com

Double Irish arrangement is a tax scheme used by some U.S. corporations in Ireland, to shield non-U.S. income from the pre Tax Cuts and Jobs Act of 2017 (TCJA) U.S. worldwide 35% tax system, and almost all Irish taxes. As the conduit by which U.S. corporations built up offshore reserves of approximately $1trn, the double Irish is the largest corporate tax avoidance structure in modern history.