Dutch sandwich (English, noun)
expansion: Dutch sandwich (plural Dutch sandwiches)
Senses:
topics: business
finance
glosses: 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.
Forms:
form: Dutch sandwiches
tags: plural