Double Irish Dutch Sandwich

About Double Irish Dutch Sandwich

The Double Irish Dutch Sandwich was a tax avoidance structure used primarily by US technology companies. The structure used two Irish companies and one Dutch company to route profits to tax havens. The first Irish company collected profits but was tax resident in Bermuda. The second Irish company received royalties tax free under Irish law. The Dutch company was used to avoid Irish withholding tax. Google reportedly saved billions annually using this structure. The Double Irish Dutch Sandwich was responsible for approximately 10 percent of Irlands GDP in accounting terms. Ireland phased out the Double Irish in 2015, closing the loophole for new companies. Existing companies had until 2020 to transition. The closure of the Double Irish led to a surge in Irish corporate tax revenue as companies could no longer shift profits offshore.