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.