‘Double Irish With a Dutch Sandwich’

... and then back to the first Irish subsidiary, which sends the profits to the overseas tax haven. And because of Irish treaties that make some inter-European transfers tax-free, the company can avoid taxes by routing the profits through the Netherlands ... At one time, a company would actually manufacture products in Ireland. But today, it’s more likely to use factories in China, Brazil or India

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Double Irish With a Dutch Sandwich のNY Timesの説明図