The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

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Title

The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

Content partner

Victoria University of Wellington

Collection

Open Access Victoria University of Wellington

Description

This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland and the Netherlands. Application of the New Zealand General Anti-Avoidance rule in s BG 1 of the Income Tax Act 2007 reveals that any attempt to counteract these structures would be highly fact dependent. The paper concludes that it would be p...

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Format

Research paper

Research format

Scholarly text / Thesis

Date created

2013

Creator

Thorne, Danielle

URL

https://figshare.com/articles/thesis/The_Double_Irish_and_Dutch_Sandwich_tax_strategies_Could_a_g...

Related subjects

Taxation law / General Anti-Avoidance Rule / Income Tax Act 2007 / Multinational enterprises / Double Irish and Dutch Sandwich / Tax avoidance / School: School of Law / Taxation Law / Expanding Knowledge in Law and Legal Studies / Degree Discipline: Law

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