Double Irish arrangement

GPTKB entity

Statements (47)
Predicate Object
gptkbp:instanceOf 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
https://www.w3.org/2000/01/rdf-schema#label Double Irish arrangement
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