Dutch Sandwich is a base erosion and profit shifting (BEPS) corporate tax tool, used mostly by U.S. multinationals to avoid incurring EU withholding taxes on untaxed profits as they were being moved to non-EU tax havens (such as the Bermuda black hole). These untaxed profits could have originated from within the EU, or from outside the EU, but in most cases were routed to major EU corporate-focused tax havens, such as Ireland and Luxembourg, by the use of other BEPS tools. The Dutch Sandwich was often used with Irish BEPS tools such as the Double Irish, the Single Malt and the Capital Allowances for Intangible Assets ("CAIA") tools. In 2010, Ireland changed its tax-code to enable Irish BEPS tools to avoid such withholding taxes without needing a Dutch Sandwich.
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| - Sándwich holandés (es)
- Dutch Sandwich (en)
- Sandwich hollandais (fr)
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| - Dutch Sandwich is a base erosion and profit shifting (BEPS) corporate tax tool, used mostly by U.S. multinationals to avoid incurring EU withholding taxes on untaxed profits as they were being moved to non-EU tax havens (such as the Bermuda black hole). These untaxed profits could have originated from within the EU, or from outside the EU, but in most cases were routed to major EU corporate-focused tax havens, such as Ireland and Luxembourg, by the use of other BEPS tools. The Dutch Sandwich was often used with Irish BEPS tools such as the Double Irish, the Single Malt and the Capital Allowances for Intangible Assets ("CAIA") tools. In 2010, Ireland changed its tax-code to enable Irish BEPS tools to avoid such withholding taxes without needing a Dutch Sandwich. (en)
- El sándwich holandés es una estrategia de elusión de impuestos sobre sociedades, especialmente utilizada por algunas corporaciones multinacionales estadounidenses para trasladar ganancias provenientes de países de la Unión Europea a paraísos fiscales extraterritoriales y evitar los regímenes de retención de impuestos de la UE creados para evitar movimientos con las ganancias de origen europeo a los paraísos fiscales. Al igual que el , el sándwich holandés es una herramienta clásica de erosión de bases y beneficios BEPS. (es)
- Le sandwich hollandais est une technique d'optimisation fiscale complexe exploitant les failles et manquements présents dans la législation néerlandaise. En effet, l'État néerlandais n'effectue pas de prélèvement à la source sur les redevances qui entrent et sortent de son territoire. Cette spécificité rend les Pays-Bas particulièrement attractifs, notamment pour les entreprises multinationales, car elle permet à celles-ci d'extraire leurs bénéfices hors Union Européenne sans payer d'impôt sur les sociétés, ou très peu. (fr)
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| - Dutch Sandwich is a base erosion and profit shifting (BEPS) corporate tax tool, used mostly by U.S. multinationals to avoid incurring EU withholding taxes on untaxed profits as they were being moved to non-EU tax havens (such as the Bermuda black hole). These untaxed profits could have originated from within the EU, or from outside the EU, but in most cases were routed to major EU corporate-focused tax havens, such as Ireland and Luxembourg, by the use of other BEPS tools. The Dutch Sandwich was often used with Irish BEPS tools such as the Double Irish, the Single Malt and the Capital Allowances for Intangible Assets ("CAIA") tools. In 2010, Ireland changed its tax-code to enable Irish BEPS tools to avoid such withholding taxes without needing a Dutch Sandwich. (en)
- El sándwich holandés es una estrategia de elusión de impuestos sobre sociedades, especialmente utilizada por algunas corporaciones multinacionales estadounidenses para trasladar ganancias provenientes de países de la Unión Europea a paraísos fiscales extraterritoriales y evitar los regímenes de retención de impuestos de la UE creados para evitar movimientos con las ganancias de origen europeo a los paraísos fiscales. Al igual que el , el sándwich holandés es una herramienta clásica de erosión de bases y beneficios BEPS. (es)
- Le sandwich hollandais est une technique d'optimisation fiscale complexe exploitant les failles et manquements présents dans la législation néerlandaise. En effet, l'État néerlandais n'effectue pas de prélèvement à la source sur les redevances qui entrent et sortent de son territoire. Cette spécificité rend les Pays-Bas particulièrement attractifs, notamment pour les entreprises multinationales, car elle permet à celles-ci d'extraire leurs bénéfices hors Union Européenne sans payer d'impôt sur les sociétés, ou très peu. Pour ce faire, le « sandwich hollandais » entre dans plusieurs mécanismes plus globaux d'optimisation fiscale, dont le plus connu est probablement le "Double irlandais et sandwich hollandais". Ces pratiques sont difficiles à dénoncer car elles impliquent des montages juridiques complexes et divers. (fr)
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