Try our Advanced Search for more refined results

Expert Analysis

Death Of The 'Double Irish Dutch Sandwich'? Not So Fast

Law360, New York (October 27, 2014, 4:15 PM EDT) -- On Oct. 14, 2014, the Irish minister for finance released proposals as part of the 2015 Irish Budget that would cause Irish incorporated nonresident (INR) companies to be treated as tax-resident in Ireland beginning Jan. 1, 2015. The goal is to shut down the use of so-called "Double Irish" and "Double Irish Dutch Sandwich" structures commonly used by U.S. multinationals, such as Google, Microsoft, and Facebook, among others, to significantly reduce their worldwide effective tax rate on royalties derived from the exploitation of intellectual property....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Companies

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!