Dutch Sandwich

Dutch Sandwich refers to a form of tax avoidance used by companies that have their operations across the world to minimise the amount of taxes that they pay on their profits. The technique involves the transfer of a company’s profits through a subsidiary in the Netherlands, where the tax on the transfer of corporate profits is low compared to other countries.

Tech giants like Google, Facebook and Apple are the most notable companies that manage to pay low taxes on their profits by using the various intricacies of tax laws across countries.