Dutch sandwich

noun

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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Meanings

nounDutch sandwich (plural Dutch sandwiches)

plural Dutch sandwiches

  1. businessA 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.

Origin

The two Irish holding companies can be imagined as "bread", with the Netherlands company as a filling between them.

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Cite this entry
APA

Dutch sandwich. (n.d.). In WatkinsX Dictionary. Retrieved November 4, 2026, from https://dictionary.watkinsx.com/word/Dutch%20sandwich

MLA

“Dutch sandwich.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/Dutch%20sandwich. Accessed November 4, 2026.

Chicago

WatkinsX Dictionary, s.v. “Dutch sandwich,” accessed November 4, 2026, https://dictionary.watkinsx.com/word/Dutch%20sandwich.

Source: Dutch sandwich on Wiktionary, CC BY-SA 4.0.