What is the "double Irish"?

When you hear the words "double Irish" what do you think of? Many of us picture a large glass of whiskey. But canny tax planners in multinationals picture something much more advantageous.

17th September, 2014
A "double Irish" means different things to different people.

When you hear the words "double Irish" what do you think of? Many of us picture a large glass of whiskey. But canny tax planners in multinationals picture something much more advantageous.

It's days, as a tax planning strategy at least, look to be numbered. The OECD has proposed a major set of changes to international corporate tax rules, in an effort to combat the common practice of moving profits to low tax jurisdictions.

The...

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