The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mostly by United States multinationals since...
169 KB (16,807 words) - 03:20, 20 February 2024
Apple and Google who used Bermuda as the "terminus" for their Double Irish arrangement tax structure. "Bermuda black hole" was used in relation to US...
10 KB (1,045 words) - 03:51, 3 April 2023
Double Irish arrangements to avoid taxes, though the two tax avoidance plans differ in the sorts of taxes that they allow a company to avoid. Double Irish...
17 KB (2,020 words) - 17:13, 9 February 2023
Australia, Africa and South America. Meta is making use of the Double Irish arrangement which allows it to pay 2–3% corporation tax on all international...
125 KB (9,779 words) - 12:38, 19 May 2024
replace the Double Irish arrangement with a new structure (now known as Single Malt). The Irish media picked up the article, but when an Irish MEP notified...
258 KB (26,662 words) - 19:49, 29 March 2024
corporate entities to lower tax liability in a certain country; e.g. Double Irish arrangement. A special purpose entity, used often in the context of a larger...
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International Financial Services Centre, Dublin (redirect from Irish Banking and Payments Federation Ireland)
an important developer of US tax structures in Ireland. With the closure of the Double Irish arrangement in 2020, the most important BEPS tool in the IFSC...
94 KB (7,395 words) - 12:29, 12 April 2024
the Double Irish arrangement to avoid U.S. corporate taxes on global profits, stating that the firm "used a controversial tax loophole arrangement to shift...
77 KB (7,526 words) - 01:52, 21 May 2024
Reporting rules. Base erosion and profit shifting (OECD project) Double Irish arrangement Ireland v Commission Action 13 Country-by-Country Reporting EU Directive...
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Whistler's Mother (redirect from Arrangement in Grey and Black: The Artist's Mother)
Arrangement in Grey and Black No. 1, best known under its colloquial name Whistler's Mother or Portrait of Artist's Mother, is a painting in oils on canvas...
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Apple's EU tax dispute (redirect from Investigation of Apple's Transfer Pricing Arrangements With Ireland)
Ireland, which had used the traditional "two separate companies" version of the Double Irish BEPS tool. Under the Double Irish structure, one Irish subsidiary...
57 KB (5,807 words) - 19:25, 28 April 2024
of its 2004–2014 Irish BEPS tool, the Double Irish in Q1 2015; Apple's replacement Irish BEPS tool, the CAIA arrangement caused Irish 2015 GDP to rise...
41 KB (3,520 words) - 20:54, 15 May 2024
profit shifting EU illegal State aid case against Apple in Ireland Double Irish arrangement. Watts, William. "Dow 36,000: Industrials briefly top milestone...
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Press. ISBN 978-0226245423. Business portal Companies portal Double Irish arrangement Ireland as a tax haven "Gabriel Zucman". Goldman School of Public Policy...
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jurisdictions." Base erosion and profit shifting Corporate tax haven Double Irish arrangement Ireland as a tax haven International: Wittendorff, Jens: Transfer Pricing...
67 KB (8,716 words) - 03:03, 17 April 2024
Conduit and sink OFCs (section Ireland underestimated)
financial centre Financial centre Base erosion and profit shifting Double Irish arrangement See the table below for the list of the sinks. The conduits are:...
61 KB (5,550 words) - 09:50, 7 September 2023
strike Luxembourg leaks Tax avoidance Tax competition Tax inversion Double Irish arrangement Bucovetsky, Sam (1995). "Rent seeking and tax competition". Journal...
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Privacy concerns with Facebook (section Investigation by the Irish Data Protection Commissioner, 2011–2012)
data protection laws. Facebook Ireland Ltd. was established by Facebook Inc. to avoid US taxes (see Double Irish arrangement). The group 'europe-v-facebook...
101 KB (11,129 words) - 02:14, 20 May 2024
In music, an arrangement is a musical adaptation of an existing composition. Differences from the original composition may include reharmonization, melodic...
26 KB (2,558 words) - 20:36, 2 March 2024
Bottom of the harbour tax avoidance (Australia) Corporate inversion Double Irish arrangement e-commerce Financial transaction tax (less susceptible to evasion)...
46 KB (6,461 words) - 10:15, 9 March 2024
horse racing, golf, and boxing. The names Ireland and Éire derive from Old Irish Ériu, a goddess in Irish mythology first recorded in the ninth century...
210 KB (21,079 words) - 16:13, 15 May 2024
Policy Analysis, Cato Institute, retrieved September 1, 2014 c.f. Double Irish arrangement In any nation, the primary constituency for foreign policy are...
41 KB (4,529 words) - 15:37, 21 April 2024
and Roses Award, shortlist. Tax haven Corporate tax haven Double Irish arrangement Ireland as a tax haven Shaxson, Nicholas, The truth about tax havens...
6 KB (598 words) - 10:12, 10 November 2023
in 2018. Base erosion and profit shifting Double Irish arrangement Tax haven Conduit and Sink OFCs Ireland as a tax haven While some research lists the...
92 KB (9,812 words) - 21:45, 1 January 2024
that Greece remains in the eurozone", Moscovici said. Ireland as a tax haven Double Irish arrangement Mérand, Frédéric (2021). The Political Commissioner:...
18 KB (1,507 words) - 22:09, 31 March 2024
British Summer Time (redirect from British Double Summer Time)
can choose to make its own arrangements. If the UK were thus to continue observing summer and winter time, Northern Ireland would have a one-hour time...
25 KB (2,640 words) - 15:18, 1 April 2024
Northern Ireland riots Irish question (1840s–1920s) Irish issue in British politics United Ireland BorderIrish Subsequently renamed as Ireland (Irish: Éire)...
75 KB (7,777 words) - 21:28, 1 May 2024
The Troubles (redirect from Irish Troubles)
Irish nationalists and republicans, who were mostly Irish Catholics, wanted Northern Ireland to leave the United Kingdom and join a united Ireland. The...
206 KB (21,355 words) - 20:42, 17 May 2024
Star of the County Down (category Irish folk songs)
an instrumental arrangement of the song in their 1991 Grammy-nominated album "Flight of the Cosmic Hippo.” Irish-Canadian band The Irish Rovers recorded...
7 KB (810 words) - 21:07, 10 May 2024
(e.g. 8 teams would see 14 or 15 games). If the standard double-elimination bracket arrangement is being used, then each round of the L bracket is conducted...
18 KB (2,509 words) - 18:20, 16 December 2023