|
gptkbp:instanceOf
|
gptkb:tax_avoidance_scheme
|
|
gptkbp:abolished
|
gptkb:Ireland
2015
|
|
gptkbp:criticizedFor
|
gptkb:European_Union
gptkb:OECD
gptkb:United_States_government
aggressive tax avoidance
tax justice campaigners
|
|
gptkbp:describedBy
|
gptkb:LuxLeaks
gptkb:Panama_Papers
gptkb:Paradise_Papers
|
|
gptkbp:effect
|
reduces effective corporate tax rate
reduces tax liability in high-tax countries
shifts profits to low-tax jurisdictions
|
|
gptkbp:enables
|
Irish tax law
US tax law
loopholes in international tax law
mismatch in residency rules
|
|
gptkbp:grandfatheredUntil
|
2020
|
|
gptkbp:introducedIn
|
1990s
|
|
gptkbp:involves
|
gptkb:intellectual_property
royalty payments
offshore tax haven
two Irish companies
|
|
gptkbp:notableUser
|
gptkb:Apple
gptkb:Facebook
gptkb:Google
gptkb:LinkedIn
gptkb:Microsoft
gptkb:Pfizer
gptkb:Twitter
gptkb:Yahoo!
gptkb:Adobe
|
|
gptkbp:purpose
|
tax avoidance
|
|
gptkbp:relatedTo
|
gptkb:Base_erosion_and_profit_shifting
tax haven
Dutch Sandwich
Single Malt arrangement
corporate tax inversion
|
|
gptkbp:usedBy
|
technology companies
multinational corporations
pharmaceutical companies
|
|
gptkbp:usedIn
|
gptkb:Ireland
gptkb:United_States
|
|
gptkbp:bfsParent
|
gptkb:Apple_tax_case
|
|
gptkbp:bfsLayer
|
7
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Double Irish arrangement
|