Paul L. Caron

Friday, April 15, 2011

A Field Guide to Exotic Tax Dodges

Slate, The Double Irish and the Dutch Sandwich: The Explainer's Field Guide to Exotic Tax Dodges, by J. Bryan Lowder:

Bloomberg reported last October that Google Inc. used two colorfully named (but completely legal) tax avoidance schemes—the Double Irish and the Dutch Sandwich—to cut their taxes by $3.1 billion over the last three years. What the heck are those, and are there any other crazy-sounding schemes we should know about?

  • The Double Irish
  • The Dutch Sandwich
  • The Killer B
  • The Deadly D
  • The Outbound F

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I have worked on, and written opinions for, many of these transactions. I have little doubt that they will withstand the scrutiny of the IRS or the courts. Even the Killer B transaction, which has pretty much been shut down, should withstand such scrutiny.

Posted by: Legal Eagle | Apr 17, 2011 4:14:08 PM

Legal? Maybe. It sort of depends on your definition of "legal." But let's see if they hold up on challenge by the IRS and DOJ.

Posted by: Publius Novus | Apr 15, 2011 12:58:14 PM