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Wednesday, July 16, 2014

'Double Irish Dutch Sandwich'

Tim Taylor:

Double Irish Dutch Sandwich: Want a glimpse of how companies can shift their profits among countries in a way that reduces their tax liabilities? Here's the dreaded "Double Irish Dutch Sandwich" as described by the International Monetary Find in its October 2013 Fiscal Monitor. This schematic to show the flows of goods and services, payments, and intellectual property. An explanation from the IMF follows, with a few of my own thoughts. ...

    Posted by on Wednesday, July 16, 2014 at 08:21 AM in Economics, Taxes | Permalink  Comments (30)

          


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