tax avoidance
minimization of taxes paid, through legal means
Dutch Sandwich
system to avoid EU withholding tax
Ireland as a tax haven
largest global BEPS hub
dividend stripping
form of tax avoidance
United States as a tax haven
U.S as a secrecy jurisdiction
Tax inversion
corporate move to a lower tax jurisdiction
Double Irish arrangement
system to avoid Irish corporate tax
base erosion and profit shifting
corporate tax avoidance tools