Dutch sandwich

短语

词形变化

Dutch sandwiches 复数 Dutch sandwiches

释义与例句

n.
  1. 1.

    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.

    商务 金融

词源

The two Irish holding companies can be imagined as "bread", with the Netherlands company as a filling between them.

来源：wiktionary