Double Irish arrangement (original) (raw)

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Das Double Irish with a Dutch Sandwich (deutsch zwei irische Gesellschaften mit einer dazwischengeschalteten niederländischen Gesellschaft) ist eine Strategie zur Steuervermeidung multinationaler Konzerne, durch die auf Gewinne kaum oder keine Steuern gezahlt werden müssen. Die Legalität der Methode war umstritten, 2020 wurde sie abgeschafft. (de)
The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mostly by United States multinationals since the late 1980s to avoid corporate taxation on non-U.S. profits. It was the largest tax avoidance tool in history and by 2010 was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018. Traditionally, it was also used with the Dutch Sandwich BEPS tool; however, 2010 changes to tax laws in Ireland dispensed with this requirement. Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them. At the announcement of the closure it was known that multinationals had replacement BEPS tools in Ireland, the (2014), and (CAIA) (2009): 1. * Single malt is almost identical to the Double Irish, and was identified with Microsoft (LinkedIn), and Allergan in 2017; 2. * CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair. US tax academics showed as long ago as 1994 that US multinational use of tax havens and BEPS tools had maximised long-term US exchequer receipts. They showed that multinationals from "territorial" tax systems, which all but a handful of countries follow, did not use BEPS tools, or tax havens, including those that had recently switched, such as Japan (2009), and the UK (2009–12). By 2018, tax academics showed US multinationals were the largest users of BEPS tools and Ireland was the largest global BEPS hub or tax haven. They showed that US multinationals represented the largest component of the Irish economy and that Ireland had failed to attract multinationals from "territorial" tax systems. The US switch to a "territorial" tax system in the December 2017 Tax Cuts and Jobs Act ("TCJA"), and caused US tax academics to forecast the demise of Irish BEPS tools and Ireland as a US corporate tax haven. However, by mid-2018, other tax academics, including the IMF, noted that technical flaws in the TCJA had increased the attractiveness of Ireland's BEPS tools, and the CAIA BEPS tool in particular, which post-TCJA, delivered a total effective tax rate ("ETR") of 0–2.5% on profits that can be fully repatriated to the US without incurring any additional US taxation. In July 2018, one of Ireland's leading tax economists forecasted a "boom" in the use of the Irish CAIA BEPS tool as US multinationals close existing Double Irish BEPS schemes before the 2020 deadline. (en)
Uirlis seachanta cánach corparáide, le haghaidh creimeadh bonn agus aistriú brabúis (CBAB), a bhí sa Chomhaontú dúbailte Éireannach (Béarla:Double Irish arrangement), a d’úsáid cuideachtaí ilnáisiúnta na Stát Aontaithe go príomha, ó dheireadh na 1980idí, chun cánachais chorparáidigh ar bhrabúis neamh-SAM a sheachaint. Ba í an uirlis seachanta cánach is mó riamh a bhí ann agus faoi 2010 bhí US$100 billiún á chosaint go bliantúil i mbrabúis ilnáisiúnta eachtracha na SA ó chánachas, agus ba í an phríomhuirlis í trína ndearna cuideachtaí ilnáisiúnta SAM cúlchistí eischósta de US$1 trilliún ó 2004 go 2018 gan cháin a thógáil. Go traidisiúnta, d'úsáideadh é freisin leis an uirlis CBAB Ceapaire Dúitseach;bíodh sin mar atá, rinne athruithe 2010 ar dhlíthe cánach in Éirinn an ceanglas seo a ligean thar ceal. . (ga)
Le double irlandais, la doublette irlandaise ou l’arrangement de la doublette irlandaise est une stratégie d'évitement fiscal que certaines sociétés multinationales utilisent pour réduire leur impôt sur les sociétés. La stratégie utilise les paiements entre entités connexes dans une structure d'entreprise pour transférer des revenus d'un pays A vers un pays B à plus faible imposition. Cette méthode s'appuie sur le fait que la loi sur l’imposition irlandaise n'inclut pas les prix de transfert depuis les États-Unis.Plus précisément, l'Irlande a une fiscalité exclusivement territoriale, et ne peut donc pas percevoir d'impôts sur le revenu réservé à des filiales de sociétés irlandaises qui sont en dehors de l'état irlandais. La structure d’imposition en doublette irlandaise a été découverte à la fin des années 1980 par des sociétés comme Apple Inc qui a été une des premières à mettre en place le principe. Cependant, diverses mesures visant à contrer cette méthode ont été adoptées en Irlande en 2010. (fr)
O arranjo duplo irlandês é uma estratégia de elisão fiscal que algumas empresas multinacionais utilizam para reduzir sua responsabilidade fiscal. A estratégia utiliza pagamentos entre filiais de um grupo econômico para realocar a renda de um país com alta taxa tributária para um país de baixa taxa tributária. Ela se apoia no fato de que a legislação tributária da Irlanda não inclui as regras dos EUA para preços de transferência. Especificamente, a Irlanda tem uma tributação territorial e, portanto, não impõe tributos sobre a renda registrada em subsidiárias de empresas Irlandesas que estão fora do país. (pt)
Двойная ирландская с голландским сэндвичем (англ. Double Irish Dutch Sandwich, иногда Двойной ирландский виски с голландским сэндвичем) — популярная в США схема оптимизации налоговых обязательств посредством использования двух ирландских и одной голландской компаний. Ирландские компании выступают в роли «хлеба», а между ними находится голландская компания, как «сыр» или «колбаса». Такая структура оптимизации используется преимущественно крупными корпорациями США в отношении оптимизации доходов от объектов интеллектуальной собственности. Схема позволяет значительно уменьшать налоги, как на территории США, так и на территории государств возникновения доходов. (ru)
双层爱尔兰夹荷兰三明治（英語：Double Irish with Dutch sandwich）是自1980年代后期以来，大多数美国跨国公司使用的一種避稅手法。該手法由苹果公司首創。截止2010年，美国跨国公司每年通過双层爱尔兰夹荷兰三明治這一手法避稅1000亿美元。根據愛爾蘭政策，如果一家公司總部在愛爾蘭以外，实际营运也在愛爾蘭以外，則該公司在愛爾蘭的分公司享有零税率优惠，且向公司總部匯款也無需支付稅款。實際在愛爾蘭運營的則需要上繳12.5％企业所得税率。另外根據荷蘭稅收政策，歐盟境內的公司交易，無須支付企業所得稅，只需支付低廉的。一般美國跨國公司會採用以下措施避稅，首先在愛爾蘭設立實際運營的公司A，將美國以外的收入歸入A，作為A的營業收入。同時還在愛爾蘭設立公司B、荷蘭設立公司C。而B的公司總部所在地為加勒比海某個避稅天堂。公司將所有產品的知識產權劃歸為B公司所有，B再授權給C，C再授權給A。而A一旦有營業收入，必須將收入作為版稅支付給C，同時A支付的版稅作為公司運營成本還能抵扣一定的稅收，C再向B支付版稅。B再將收入匯入公司總部賬戶。如果B直接向A授權，B會被認為實際運營在愛爾蘭境內，因而美國跨國公司會選擇在荷蘭開設公司C。設在愛爾蘭的企業A和B就像三明治的兩片麵包，荷蘭企業C就像三明治中的夾層食物，因而這一避稅手法得名双层爱尔兰夹荷兰三明治。通過三家公司的運作，美國跨國公司的海外收入税率仅为约2～3％，而如果將海外收入汇回美国，則至少要支付35％的联邦企业税率。由於避稅太多，在外部壓力下，2020年1月，蘋果公司、Google、Facebook等美國跨國公司逐步放棄這一避稅手法。各國政府計劃設置全球最低企業稅率以減少跨國公司避稅問題。 (zh)

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Das Double Irish with a Dutch Sandwich (deutsch zwei irische Gesellschaften mit einer dazwischengeschalteten niederländischen Gesellschaft) ist eine Strategie zur Steuervermeidung multinationaler Konzerne, durch die auf Gewinne kaum oder keine Steuern gezahlt werden müssen. Die Legalität der Methode war umstritten, 2020 wurde sie abgeschafft. (de)
O arranjo duplo irlandês é uma estratégia de elisão fiscal que algumas empresas multinacionais utilizam para reduzir sua responsabilidade fiscal. A estratégia utiliza pagamentos entre filiais de um grupo econômico para realocar a renda de um país com alta taxa tributária para um país de baixa taxa tributária. Ela se apoia no fato de que a legislação tributária da Irlanda não inclui as regras dos EUA para preços de transferência. Especificamente, a Irlanda tem uma tributação territorial e, portanto, não impõe tributos sobre a renda registrada em subsidiárias de empresas Irlandesas que estão fora do país. (pt)
The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mostly by United States multinationals since the late 1980s to avoid corporate taxation on non-U.S. profits. It was the largest tax avoidance tool in history and by 2010 was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018. Traditionally, it was also used with the Dutch Sandwich BEPS tool; however, 2010 changes to tax laws in Ireland dispensed with this requirement. (en)
Le double irlandais, la doublette irlandaise ou l’arrangement de la doublette irlandaise est une stratégie d'évitement fiscal que certaines sociétés multinationales utilisent pour réduire leur impôt sur les sociétés. La structure d’imposition en doublette irlandaise a été découverte à la fin des années 1980 par des sociétés comme Apple Inc qui a été une des premières à mettre en place le principe. Cependant, diverses mesures visant à contrer cette méthode ont été adoptées en Irlande en 2010. (fr)
Uirlis seachanta cánach corparáide, le haghaidh creimeadh bonn agus aistriú brabúis (CBAB), a bhí sa Chomhaontú dúbailte Éireannach (Béarla:Double Irish arrangement), a d’úsáid cuideachtaí ilnáisiúnta na Stát Aontaithe go príomha, ó dheireadh na 1980idí, chun cánachais chorparáidigh ar bhrabúis neamh-SAM a sheachaint. Ba í an uirlis seachanta cánach is mó riamh a bhí ann agus faoi 2010 bhí US$100 billiún á chosaint go bliantúil i mbrabúis ilnáisiúnta eachtracha na SA ó chánachas, agus ba í an phríomhuirlis í trína ndearna cuideachtaí ilnáisiúnta SAM cúlchistí eischósta de US$1 trilliún ó 2004 go 2018 gan cháin a thógáil. Go traidisiúnta, d'úsáideadh é freisin leis an uirlis CBAB Ceapaire Dúitseach;bíodh sin mar atá, rinne athruithe 2010 ar dhlíthe cánach in Éirinn an ceanglas seo a ligean (ga)
Двойная ирландская с голландским сэндвичем (англ. Double Irish Dutch Sandwich, иногда Двойной ирландский виски с голландским сэндвичем) — популярная в США схема оптимизации налоговых обязательств посредством использования двух ирландских и одной голландской компаний. Ирландские компании выступают в роли «хлеба», а между ними находится голландская компания, как «сыр» или «колбаса». Такая структура оптимизации используется преимущественно крупными корпорациями США в отношении оптимизации доходов от объектов интеллектуальной собственности. (ru)
双层爱尔兰夹荷兰三明治（英語：Double Irish with Dutch sandwich）是自1980年代后期以来，大多数美国跨国公司使用的一種避稅手法。該手法由苹果公司首創。截止2010年，美国跨国公司每年通過双层爱尔兰夹荷兰三明治這一手法避稅1000亿美元。根據愛爾蘭政策，如果一家公司總部在愛爾蘭以外，实际营运也在愛爾蘭以外，則該公司在愛爾蘭的分公司享有零税率优惠，且向公司總部匯款也無需支付稅款。實際在愛爾蘭運營的則需要上繳12.5％企业所得税率。另外根據荷蘭稅收政策，歐盟境內的公司交易，無須支付企業所得稅，只需支付低廉的。一般美國跨國公司會採用以下措施避稅，首先在愛爾蘭設立實際運營的公司A，將美國以外的收入歸入A，作為A的營業收入。同時還在愛爾蘭設立公司B、荷蘭設立公司C。而B的公司總部所在地為加勒比海某個避稅天堂。公司將所有產品的知識產權劃歸為B公司所有，B再授權給C，C再授權給A。而A一旦有營業收入，必須將收入作為版稅支付給C，同時A支付的版稅作為公司運營成本還能抵扣一定的稅收，C再向B支付版稅。B再將收入匯入公司總部賬戶。如果B直接向A授權，B會被認為實際運營在愛爾蘭境內，因而美國跨國公司會選擇在荷蘭開設公司C。設在愛爾蘭的企業A和B就像三明治的兩片麵包，荷蘭企業C就像三明治中的夾層食物，因而這一避稅手法得名双层爱尔兰夹荷兰三明治。 (zh)

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