最終更新日：2025/11/28

Dictionary quizzes to help you remember vocabulary

Dictionary quizzes to help you remember vocabulary

(finance) 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.

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Dutch sandwich

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元となった辞書の項目

Dutch sandwich

(finance) 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.

日本語の意味

（金融）税回避策の一種。ダブル・アイリッシュ手法に基づき、２番目のアイルランド企業が出荷する製品の売上収益を、まずオランダのペーパーカンパニーに計上し、オランダの優遇税制を活用する仕組みを指す。

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The multinational used a Dutch sandwich to funnel royalties through a Dutch affiliate and drastically reduce its tax bill.

Google翻訳 / DeepL翻訳

その多国籍企業は、ダブル・アイリッシュ方式に基づく税回避スキームを利用し、売上収益をまずオランダのシェル会社に計上してからオランダ拠点の関連会社を経由させることで、ロイヤルティを移転し税負担を大幅に減らした。

意味（1）

(finance) 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.

Dutch sandwiches

（ plural ）

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