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Tax Avoidance Methods of Google. Influences of Changes in Law Using the Example of "Double Irish with a Dutch Sandwich" (en Inglés)
Felix-Sebastian Ament
(Autor)
·
Grin Verlag
· Tapa Blanda
Tax Avoidance Methods of Google. Influences of Changes in Law Using the Example of "Double Irish with a Dutch Sandwich" (en Inglés) - Ament, Felix-Sebastian
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Origen: Estados Unidos
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Reseña del libro "Tax Avoidance Methods of Google. Influences of Changes in Law Using the Example of "Double Irish with a Dutch Sandwich" (en Inglés)"
Seminar paper from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 1.3, The FOM University of Applied Sciences, Hamburg, language: English, abstract: Some companies generate billions of dollars in sales and yet little tax goes to the tax authorities. By using tax-saving models, companies can easily avoid high tax expenses. Researchers have found that multinational companies shift 40 percent of their profits to tax havens. As a result, hundreds of billions of euros flow past the authorities in Europe and the USA alone every year. A certain tax-saving model has made this possible over the years. The "Double Irish with a Dutch Sandwich" favours above all the American tech companies, such as GAFA. New legislative changes are to put a stop to this from 2020. The present study shows which legal foundations have made tax avoidance in the billions possible in the first place, how corporations have taken advantage of them and what financial effects this may have on the profitability of a company. Furthermore, it is examined which consequences currently valid legal changes have within the profit and loss account of a company.
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