Dutch sandwich
Dutch sandwich noun: a form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there.
Noun
Dutch sandwich (plural Dutch sandwiches)
- A form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there.
Forms of Dutch sandwich
| plural | Dutch sandwiches |
|---|
Origin of Dutch sandwich
The two Irish holding companies can be imagined as "bread", with the Netherlands company as a filling between them.
Questions about Dutch sandwich
- What does Dutch sandwich mean?
- Dutch sandwich means a form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there.
- What part of speech is Dutch sandwich?
- Dutch sandwich is a noun.
- What is the plural of Dutch sandwich?
- The plural of Dutch sandwich is Dutch sandwiches.
Words near Dutch sandwich in the dictionary
Source and license
Adapted from Wiktionary: Dutch sandwich (page history and authors). Text available under the Creative Commons Attribution-ShareAlike 4.0 license. Word.ws reformatted the entry and added links. Wiktionary data of 2026-09-02.
Last updated:
Cite this entry: “Dutch sandwich.” Word.ws, https://word.ws/dutch_sandwich. Based on Wiktionary, CC BY-SA 4.0.
