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The Double Irish Dutch Sandwich: End of a Tax Evasion Strategy

I wrote a decade ago about the Double Irish Dutch Sandwich, a strategy for corporations to evade taxes that was widespread and large-scale enough to come to the attention of the International Monetary Fund. But due to various changes in national and international tax agreements, the strategy seems to have faded substantially. Ana Maria Santacreu

I wrote a decade ago about the Double Irish Dutch Sandwich, a strategy for corporations to evade taxes that was widespread and large-scale enough to come to the attention of the International Monetary Fund. Ana Maria Santacreu and Samuel Moore of the St. Louis Fed provide some background in “ Unpacking Discrepancies in American and Irish Royalty Reporting ” (August 08, 2024). The Double Irish with a Dutch Sandwich tax scheme, as illustrated in the third figure, involved a complex arrangement between a U.S. parent company (USP) and three foreign subsidiaries.

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