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3 Cards in this Set
- Front
- Back
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Double Irish and Dutch Sandwich, green jersey |
Dutch Sandwich and double Irish is a base erosion and profit shifting ("BEPS") corporate tax tool, used to avoid incurring EU withholding taxes on untaxed profits as they were being moved to non-EU tax havens. |
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There are three methods in common use for granting relief from international double taxation. |
Deduction method (Not included in DTT) Exemption method Credit method (most difficult) |
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PE includes: |
- A place of management - A branch - An office - A factory - A workshop - A mine, an oil or gas well, a quarry or ay other place of extraction of natural resources |
