The Impacts of BEPS on Intellectual Property Tax Planning: Case Study of “Double Irish” and “Dutch Sandwich”
Double irish with Dutch sandwich arrangement
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The Impacts of BEPS on Intellectual Property Tax Planning: Case Study of “Double Irish” and “Dutch Sandwich”
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![PDF] The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures? | Semantic Scholar](https://d3i71xaburhd42.cloudfront.net/45a1ac9c6081e69d9af04abcc24b630aee6d23e5/14-Figure2-1.png "PDF] The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures? | Semantic Scholar")
PDF] The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures? | Semantic Scholar
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