a way of avoiding tax used by some large corporations, which is similar to the double Irish, but involves sending income via a third country such as the Netherlands in order to further reduce the tax that has to be paid
Synonyms and related words
Types of tax and taxation
back tax
capital gains tax
capitation
Dutch sandwich
nounbusiness
US /ˌdʌtʃ ˈsæn(d)wɪtʃ/
DEFINITIONS1
1
a way of avoiding tax used by some large corporations, which is similar to the double Irish, but involves sending income via a third country such as the Netherlands in order to further reduce the tax that has to be paid