Wpis z mikrobloga

#irlandia: Mniej więcej na czym polega duży wzrost irlandzkiego PKB nic z tego nie mając. xD

Google uses ‘double-Irish’ to shift $75.4bn in profits out of Ireland

This is how the double-Irish Dutch sandwich tax loophole worked:

1. Customer pays $100 to IRL1 (B).

2. IRL1 pays $100 to DUT1 (S) as royalty.

3. DUT1 pays $100 to IRL2 (A) as royalty.

4. IRL2 pays $100 to BERMUDA1 (H) as royalty.

5. BERMUDA1 accumulates the cash.


6. CORP borrows cash from BERMUDA1