Question: The double Irish arrangement is a tax strategy, that some multinational corporations used to lower their corporate tax liability, it relies on the fact that Irish tax law does not include transfer pricing rules as does the United States and those of many other jurisdictions, the standard rate of corporation tax is among the lowest in the world at 12.5%, in Ireland there is an income tax, a value added tax (VAT), and various other taxes, is called?
Sentence (from "Taxation in Spain"): The tax collection method depends on the tax; some of them are collected by self-assessment, but others (i.e. income tax) follow a system of pay-as-you-earn tax with monthly withholdings that follow a self-assessment at the end of the term.
Relevant evidence: No