File:Double Irish with a Dutch Sandwich.svg

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English: Double Irish With a Dutch Sandwich - tax evading system

1. Advertiser pays for an ad in Germany.
2. Money goes to the subsidiary in Ireland which holds the Intellectual Property (IP).
3. Tax payable in Ireland is 12.5 per cent ... Irish company pays a royalty to another subsidiary in The Netherlands, for which it gets a tax deduction.
4. And the Dutch company pays the money to another subsidiary in Ireland ... with no withholding tax payable on inter-EU transactions.

And the last company pays no tax because it is controlled outside Ireland, in Bermuda.
Deutsch: Steuervermeidungssystem Double Irish with a Dutch Sandwhich

1. Werbetreibende bezahlen für Werbung in Deutschland.
2. Das Geld geht zu einer Tochterfirma in Irland, welche die Lizenz vergibt.
3. Die Steuern in Irland betragen 12,5 Prozent. Die irische Tochterfirma zahlt das Geld als Tantiemen an eine weitere Tochterfirma in den Niederlanden, für das es eine Steuervergünstigung gibt.
4. Die niederländische Tochterfirma zahlt das Geld an eine zweite irische Tochterfirma, da es eine inter-europäische Transaktion ist steuerfrei.

Die zweite Tochterfirma in Irland zahlt keine Steuern, da in Irland nur Unternehmen mit Hauptsitz in Irland besteuert werden. Der Hauptsitz der Tochterfirma ist jedoch eine Scheinfirma in einem Steuerparadies wie den Bermudas.
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Author MaxxL
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current17:38, 3 July 2013Thumbnail for version as of 17:38, 3 July 2013400 × 200 (87 KB)MaxxL (talk | contribs){{Information |Description=Double Irish With a Dutch Sandwich - tax evasing system |Source=* {{own}} * [http://resources0.news.com.au/images/2012/11/22/1226522/302724-121123-w-google-tax.jpg News.com.au] |Date=2013-07-03 |Author=Maxxl2 ...

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