Double irish dutch sandwich
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Graphic of the Double Irish Dutch Sandwich tax structure
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Double irish dutch sandwich
- 1. US1 US Operating company TH Tax Haven Company Royalties Reduces US taxable income US Customers Revenue NE Dutch company Profits Can be transferred tax free under Irish tax law IR1 Irish company Owns IP Non US Customers Revenue IR2 Irish company Profits Can be transferred tax free under Irish tax treaty Profits Can be transferred tax free under Irish tax treaty RivesCPA.co wray@rivescpa.co Tax Haven Company is located in a country with no corporate tax.