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addaword.gifdefinition of double Irish (with a) Dutch sandwich

noun
a technique used by a company in order to minimise the tax it has to pay. It involves using an Irish, a Dutch, and another Irish subsidiary company
The arrangement is known as a "Double Irish Dutch sandwich": the Irish-registered entity cuts its taxable profit by paying a Dutch affiliate, which pays a subsidiary in a tax haven. Using a Dutch affiliate means withholding taxes don't have to be paid.
Submitted on 25/03/2013 22:33:00
Definition of double Irish (with a) Dutch sandwich from the Open Dictionary – a public resource hosted by Macmillan English Dictionary Online

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