. . . . . . . . . . . . . . . . . . . . . . . . "29291654"^^ . "Le double irlandais, la doublette irlandaise ou l\u2019arrangement de la doublette irlandaise est une strat\u00E9gie d'\u00E9vitement fiscal que certaines soci\u00E9t\u00E9s multinationales utilisent pour r\u00E9duire leur imp\u00F4t sur les soci\u00E9t\u00E9s. La strat\u00E9gie utilise les paiements entre entit\u00E9s connexes dans une structure d'entreprise pour transf\u00E9rer des revenus d'un pays A vers un pays B \u00E0 plus faible imposition. Cette m\u00E9thode s'appuie sur le fait que la loi sur l\u2019imposition irlandaise n'inclut pas les prix de transfert depuis les \u00C9tats-Unis.Plus pr\u00E9cis\u00E9ment, l'Irlande a une fiscalit\u00E9 exclusivement territoriale, et ne peut donc pas percevoir d'imp\u00F4ts sur le revenu r\u00E9serv\u00E9 \u00E0 des filiales de soci\u00E9t\u00E9s irlandaises qui sont en dehors de l'\u00E9tat irlandais. La structure d\u2019imposition en doublette irlandaise a \u00E9t\u00E9 d\u00E9couverte \u00E0 la fin des ann\u00E9es 1980 par des soci\u00E9t\u00E9s comme Apple Inc qui a \u00E9t\u00E9 une des premi\u00E8res \u00E0 mettre en place le principe. Cependant, diverses mesures visant \u00E0 contrer cette m\u00E9thode ont \u00E9t\u00E9 adopt\u00E9es en Irlande en 2010."@fr . . . . . "Double irlandais"@fr . . . . "Arranjo duplo irland\u00EAs"@pt . . . . . . . . . . . . . . . . . . . . . . . . . "\u0414\u0432\u043E\u0439\u043D\u0430\u044F \u0438\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0430\u044F \u0441 \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u043C \u0441\u044D\u043D\u0434\u0432\u0438\u0447\u0435\u043C (\u0430\u043D\u0433\u043B. Double Irish Dutch Sandwich, \u0438\u043D\u043E\u0433\u0434\u0430 \u0414\u0432\u043E\u0439\u043D\u043E\u0439 \u0438\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u0439 \u0432\u0438\u0441\u043A\u0438 \u0441 \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u043C \u0441\u044D\u043D\u0434\u0432\u0438\u0447\u0435\u043C) \u2014 \u043F\u043E\u043F\u0443\u043B\u044F\u0440\u043D\u0430\u044F \u0432 \u0421\u0428\u0410 \u0441\u0445\u0435\u043C\u0430 \u043E\u043F\u0442\u0438\u043C\u0438\u0437\u0430\u0446\u0438\u0438 \u043D\u0430\u043B\u043E\u0433\u043E\u0432\u044B\u0445 \u043E\u0431\u044F\u0437\u0430\u0442\u0435\u043B\u044C\u0441\u0442\u0432 \u043F\u043E\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043E\u043C \u0438\u0441\u043F\u043E\u043B\u044C\u0437\u043E\u0432\u0430\u043D\u0438\u044F \u0434\u0432\u0443\u0445 \u0438\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u0445 \u0438 \u043E\u0434\u043D\u043E\u0439 \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u043E\u0439 \u043A\u043E\u043C\u043F\u0430\u043D\u0438\u0439. \u0418\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u0435 \u043A\u043E\u043C\u043F\u0430\u043D\u0438\u0438 \u0432\u044B\u0441\u0442\u0443\u043F\u0430\u044E\u0442 \u0432 \u0440\u043E\u043B\u0438 \u00AB\u0445\u043B\u0435\u0431\u0430\u00BB, \u0430 \u043C\u0435\u0436\u0434\u0443 \u043D\u0438\u043C\u0438 \u043D\u0430\u0445\u043E\u0434\u0438\u0442\u0441\u044F \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u0430\u044F \u043A\u043E\u043C\u043F\u0430\u043D\u0438\u044F, \u043A\u0430\u043A \u00AB\u0441\u044B\u0440\u00BB \u0438\u043B\u0438 \u00AB\u043A\u043E\u043B\u0431\u0430\u0441\u0430\u00BB. \u0422\u0430\u043A\u0430\u044F \u0441\u0442\u0440\u0443\u043A\u0442\u0443\u0440\u0430 \u043E\u043F\u0442\u0438\u043C\u0438\u0437\u0430\u0446\u0438\u0438 \u0438\u0441\u043F\u043E\u043B\u044C\u0437\u0443\u0435\u0442\u0441\u044F \u043F\u0440\u0435\u0438\u043C\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043D\u043D\u043E \u043A\u0440\u0443\u043F\u043D\u044B\u043C\u0438 \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0446\u0438\u044F\u043C\u0438 \u0421\u0428\u0410 \u0432 \u043E\u0442\u043D\u043E\u0448\u0435\u043D\u0438\u0438 \u043E\u043F\u0442\u0438\u043C\u0438\u0437\u0430\u0446\u0438\u0438 \u0434\u043E\u0445\u043E\u0434\u043E\u0432 \u043E\u0442 \u043E\u0431\u044A\u0435\u043A\u0442\u043E\u0432 \u0438\u043D\u0442\u0435\u043B\u043B\u0435\u043A\u0442\u0443\u0430\u043B\u044C\u043D\u043E\u0439 \u0441\u043E\u0431\u0441\u0442\u0432\u0435\u043D\u043D\u043E\u0441\u0442\u0438. \u0421\u0445\u0435\u043C\u0430 \u043F\u043E\u0437\u0432\u043E\u043B\u044F\u0435\u0442 \u0437\u043D\u0430\u0447\u0438\u0442\u0435\u043B\u044C\u043D\u043E \u0443\u043C\u0435\u043D\u044C\u0448\u0430\u0442\u044C \u043D\u0430\u043B\u043E\u0433\u0438, \u043A\u0430\u043A \u043D\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043E\u0440\u0438\u0438 \u0421\u0428\u0410, \u0442\u0430\u043A \u0438 \u043D\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043E\u0440\u0438\u0438 \u0433\u043E\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432 \u0432\u043E\u0437\u043D\u0438\u043A\u043D\u043E\u0432\u0435\u043D\u0438\u044F \u0434\u043E\u0445\u043E\u0434\u043E\u0432."@ru . . . . . "Das Double Irish with a Dutch Sandwich (deutsch zwei irische Gesellschaften mit einer dazwischengeschalteten niederl\u00E4ndischen Gesellschaft) ist eine Strategie zur Steuervermeidung multinationaler Konzerne, durch die auf Gewinne kaum oder keine Steuern gezahlt werden m\u00FCssen. Die Legalit\u00E4t der Methode war umstritten, 2020 wurde sie abgeschafft."@de . . . . . . . . . . . . . . . . . . . . "Le double irlandais, la doublette irlandaise ou l\u2019arrangement de la doublette irlandaise est une strat\u00E9gie d'\u00E9vitement fiscal que certaines soci\u00E9t\u00E9s multinationales utilisent pour r\u00E9duire leur imp\u00F4t sur les soci\u00E9t\u00E9s. La structure d\u2019imposition en doublette irlandaise a \u00E9t\u00E9 d\u00E9couverte \u00E0 la fin des ann\u00E9es 1980 par des soci\u00E9t\u00E9s comme Apple Inc qui a \u00E9t\u00E9 une des premi\u00E8res \u00E0 mettre en place le principe. Cependant, diverses mesures visant \u00E0 contrer cette m\u00E9thode ont \u00E9t\u00E9 adopt\u00E9es en Irlande en 2010."@fr . . . . . . . . . . . "1120745130"^^ . . . . . . . . . "Comhaont\u00FA d\u00FAbailte \u00C9ireannach"@ga . . . . . . . . . . . . . . . . . . . . "Uirlis seachanta c\u00E1nach corpar\u00E1ide, le haghaidh creimeadh bonn agus aistri\u00FA brab\u00FAis (CBAB), a bh\u00ED sa Chomhaont\u00FA d\u00FAbailte \u00C9ireannach (B\u00E9arla:Double Irish arrangement), a d\u2019\u00FAs\u00E1id cuideachta\u00ED iln\u00E1isi\u00FAnta na St\u00E1t Aontaithe go pr\u00EDomha, \u00F3 dheireadh na 1980id\u00ED, chun c\u00E1nachais chorpar\u00E1idigh ar bhrab\u00FAis neamh-SAM a sheachaint. Ba \u00ED an uirlis seachanta c\u00E1nach is m\u00F3 riamh a bh\u00ED ann agus faoi 2010 bh\u00ED US$100 billi\u00FAn \u00E1 chosaint go bliant\u00FAil i mbrab\u00FAis iln\u00E1isi\u00FAnta eachtracha na SA \u00F3 ch\u00E1nachas, agus ba \u00ED an phr\u00EDomhuirlis \u00ED tr\u00EDna ndearna cuideachta\u00ED iln\u00E1isi\u00FAnta SAM c\u00FAlchist\u00ED eisch\u00F3sta de US$1 trilli\u00FAn \u00F3 2004 go 2018 gan ch\u00E1in a th\u00F3g\u00E1il. Go traidisi\u00FAnta, d'\u00FAs\u00E1ideadh \u00E9 freisin leis an uirlis CBAB Ceapaire D\u00FAitseach;b\u00EDodh sin mar at\u00E1, rinne athruithe 2010 ar dhl\u00EDthe c\u00E1nach in \u00C9irinn an ceanglas seo a ligean thar ceal. ."@ga . "\u53CC\u5C42\u7231\u5C14\u5170\u5939\u8377\u5170\u4E09\u660E\u6CBB\uFF08\u82F1\u8A9E\uFF1ADouble Irish with Dutch sandwich\uFF09\u662F\u81EA1980\u5E74\u4EE3\u540E\u671F\u4EE5\u6765\uFF0C\u5927\u591A\u6570\u7F8E\u56FD\u8DE8\u56FD\u516C\u53F8\u4F7F\u7528\u7684\u4E00\u7A2E\u907F\u7A05\u624B\u6CD5\u3002\u8A72\u624B\u6CD5\u7531\u82F9\u679C\u516C\u53F8\u9996\u5275\u3002\u622A\u6B622010\u5E74\uFF0C\u7F8E\u56FD\u8DE8\u56FD\u516C\u53F8\u6BCF\u5E74\u901A\u904E\u53CC\u5C42\u7231\u5C14\u5170\u5939\u8377\u5170\u4E09\u660E\u6CBB\u9019\u4E00\u624B\u6CD5\u907F\u7A051000\u4EBF\u7F8E\u5143\u3002 \u6839\u64DA\u611B\u723E\u862D\u653F\u7B56\uFF0C\u5982\u679C\u4E00\u5BB6\u516C\u53F8\u7E3D\u90E8\u5728\u611B\u723E\u862D\u4EE5\u5916\uFF0C\u5B9E\u9645\u8425\u8FD0\u4E5F\u5728\u611B\u723E\u862D\u4EE5\u5916\uFF0C\u5247\u8A72\u516C\u53F8\u5728\u611B\u723E\u862D\u7684\u5206\u516C\u53F8\u4EAB\u6709\u96F6\u7A0E\u7387\u4F18\u60E0\uFF0C\u4E14\u5411\u516C\u53F8\u7E3D\u90E8\u532F\u6B3E\u4E5F\u7121\u9700\u652F\u4ED8\u7A05\u6B3E\u3002\u5BE6\u969B\u5728\u611B\u723E\u862D\u904B\u71DF\u7684\u5247\u9700\u8981\u4E0A\u7E7312.5\uFF05\u4F01\u4E1A\u6240\u5F97\u7A0E\u7387\u3002\u53E6\u5916\u6839\u64DA\u8377\u862D\u7A05\u6536\u653F\u7B56\uFF0C\u6B50\u76DF\u5883\u5167\u7684\u516C\u53F8\u4EA4\u6613\uFF0C\u7121\u9808\u652F\u4ED8\u4F01\u696D\u6240\u5F97\u7A05\uFF0C\u53EA\u9700\u652F\u4ED8\u4F4E\u5EC9\u7684\u3002 \u4E00\u822C\u7F8E\u570B\u8DE8\u570B\u516C\u53F8\u6703\u63A1\u7528\u4EE5\u4E0B\u63AA\u65BD\u907F\u7A05\uFF0C\u9996\u5148\u5728\u611B\u723E\u862D\u8A2D\u7ACB\u5BE6\u969B\u904B\u71DF\u7684\u516C\u53F8A\uFF0C\u5C07\u7F8E\u570B\u4EE5\u5916\u7684\u6536\u5165\u6B78\u5165A\uFF0C\u4F5C\u70BAA\u7684\u71DF\u696D\u6536\u5165\u3002\u540C\u6642\u9084\u5728\u611B\u723E\u862D\u8A2D\u7ACB\u516C\u53F8B\u3001\u8377\u862D\u8A2D\u7ACB\u516C\u53F8C\u3002\u800CB\u7684\u516C\u53F8\u7E3D\u90E8\u6240\u5728\u5730\u70BA\u52A0\u52D2\u6BD4\u6D77\u67D0\u500B\u907F\u7A05\u5929\u5802\u3002\u516C\u53F8\u5C07\u6240\u6709\u7522\u54C1\u7684\u77E5\u8B58\u7522\u6B0A\u5283\u6B78\u70BAB\u516C\u53F8\u6240\u6709\uFF0CB\u518D\u6388\u6B0A\u7D66C\uFF0CC\u518D\u6388\u6B0A\u7D66A\u3002\u800CA\u4E00\u65E6\u6709\u71DF\u696D\u6536\u5165\uFF0C\u5FC5\u9808\u5C07\u6536\u5165\u4F5C\u70BA\u7248\u7A05\u652F\u4ED8\u7D66C\uFF0C\u540C\u6642A\u652F\u4ED8\u7684\u7248\u7A05\u4F5C\u70BA\u516C\u53F8\u904B\u71DF\u6210\u672C\u9084\u80FD\u62B5\u6263\u4E00\u5B9A\u7684\u7A05\u6536\uFF0CC\u518D\u5411B\u652F\u4ED8\u7248\u7A05\u3002B\u518D\u5C07\u6536\u5165\u532F\u5165\u516C\u53F8\u7E3D\u90E8\u8CEC\u6236\u3002\u5982\u679CB\u76F4\u63A5\u5411A\u6388\u6B0A\uFF0CB\u6703\u88AB\u8A8D\u70BA\u5BE6\u969B\u904B\u71DF\u5728\u611B\u723E\u862D\u5883\u5167\uFF0C\u56E0\u800C\u7F8E\u570B\u8DE8\u570B\u516C\u53F8\u6703\u9078\u64C7\u5728\u8377\u862D\u958B\u8A2D\u516C\u53F8C\u3002\u8A2D\u5728\u611B\u723E\u862D\u7684\u4F01\u696DA\u548CB\u5C31\u50CF\u4E09\u660E\u6CBB\u7684\u5169\u7247\u9EB5\u5305\uFF0C\u8377\u862D\u4F01\u696DC\u5C31\u50CF\u4E09\u660E\u6CBB\u4E2D\u7684\u593E\u5C64\u98DF\u7269\uFF0C\u56E0\u800C\u9019\u4E00\u907F\u7A05\u624B\u6CD5\u5F97\u540D\u53CC\u5C42\u7231\u5C14\u5170\u5939\u8377\u5170\u4E09\u660E\u6CBB\u3002 \u901A\u904E\u4E09\u5BB6\u516C\u53F8\u7684\u904B\u4F5C\uFF0C\u7F8E\u570B\u8DE8\u570B\u516C\u53F8\u7684\u6D77\u5916\u6536\u5165\u7A0E\u7387\u4EC5\u4E3A\u7EA62\uFF5E3\uFF05\uFF0C\u800C\u5982\u679C\u5C07\u6D77\u5916\u6536\u5165\u6C47\u56DE\u7F8E\u56FD\uFF0C\u5247\u81F3\u5C11\u8981\u652F\u4ED835\uFF05\u7684\u8054\u90A6\u4F01\u4E1A\u7A0E\u7387\u3002 \u7531\u65BC\u907F\u7A05\u592A\u591A\uFF0C\u5728\u5916\u90E8\u58D3\u529B\u4E0B\uFF0C2020\u5E741\u6708\uFF0C\u860B\u679C\u516C\u53F8\u3001Google\u3001Facebook\u7B49\u7F8E\u570B\u8DE8\u570B\u516C\u53F8\u9010\u6B65\u653E\u68C4\u9019\u4E00\u907F\u7A05\u624B\u6CD5\u3002\u5404\u570B\u653F\u5E9C\u8A08\u5283\u8A2D\u7F6E\u5168\u7403\u6700\u4F4E\u4F01\u696D\u7A05\u7387\u4EE5\u6E1B\u5C11\u8DE8\u570B\u516C\u53F8\u907F\u7A05\u554F\u984C\u3002"@zh . . . . . . "Double Irish With a Dutch Sandwich"@de . "The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mostly by United States multinationals since the late 1980s to avoid corporate taxation on non-U.S. profits. It was the largest tax avoidance tool in history and by 2010 was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018. Traditionally, it was also used with the Dutch Sandwich BEPS tool; however, 2010 changes to tax laws in Ireland dispensed with this requirement. Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them. At the announcement of the closure it was known that multinationals had replacement BEPS tools in Ireland, the (2014), and (CAIA) (2009): 1. \n* Single malt is almost identical to the Double Irish, and was identified with Microsoft (LinkedIn), and Allergan in 2017; 2. \n* CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair. US tax academics showed as long ago as 1994 that US multinational use of tax havens and BEPS tools had maximised long-term US exchequer receipts. They showed that multinationals from \"territorial\" tax systems, which all but a handful of countries follow, did not use BEPS tools, or tax havens, including those that had recently switched, such as Japan (2009), and the UK (2009\u201312). By 2018, tax academics showed US multinationals were the largest users of BEPS tools and Ireland was the largest global BEPS hub or tax haven. They showed that US multinationals represented the largest component of the Irish economy and that Ireland had failed to attract multinationals from \"territorial\" tax systems. The US switch to a \"territorial\" tax system in the December 2017 Tax Cuts and Jobs Act (\"TCJA\"), and caused US tax academics to forecast the demise of Irish BEPS tools and Ireland as a US corporate tax haven. However, by mid-2018, other tax academics, including the IMF, noted that technical flaws in the TCJA had increased the attractiveness of Ireland's BEPS tools, and the CAIA BEPS tool in particular, which post-TCJA, delivered a total effective tax rate (\"ETR\") of 0\u20132.5% on profits that can be fully repatriated to the US without incurring any additional US taxation. In July 2018, one of Ireland's leading tax economists forecasted a \"boom\" in the use of the Irish CAIA BEPS tool as US multinationals close existing Double Irish BEPS schemes before the 2020 deadline."@en . . . . . "171977"^^ . . . . . . . . . . . . . . . . . "\u53CC\u5C42\u7231\u5C14\u5170\u5939\u8377\u5170\u4E09\u660E\u6CBB\uFF08\u82F1\u8A9E\uFF1ADouble Irish with Dutch sandwich\uFF09\u662F\u81EA1980\u5E74\u4EE3\u540E\u671F\u4EE5\u6765\uFF0C\u5927\u591A\u6570\u7F8E\u56FD\u8DE8\u56FD\u516C\u53F8\u4F7F\u7528\u7684\u4E00\u7A2E\u907F\u7A05\u624B\u6CD5\u3002\u8A72\u624B\u6CD5\u7531\u82F9\u679C\u516C\u53F8\u9996\u5275\u3002\u622A\u6B622010\u5E74\uFF0C\u7F8E\u56FD\u8DE8\u56FD\u516C\u53F8\u6BCF\u5E74\u901A\u904E\u53CC\u5C42\u7231\u5C14\u5170\u5939\u8377\u5170\u4E09\u660E\u6CBB\u9019\u4E00\u624B\u6CD5\u907F\u7A051000\u4EBF\u7F8E\u5143\u3002 \u6839\u64DA\u611B\u723E\u862D\u653F\u7B56\uFF0C\u5982\u679C\u4E00\u5BB6\u516C\u53F8\u7E3D\u90E8\u5728\u611B\u723E\u862D\u4EE5\u5916\uFF0C\u5B9E\u9645\u8425\u8FD0\u4E5F\u5728\u611B\u723E\u862D\u4EE5\u5916\uFF0C\u5247\u8A72\u516C\u53F8\u5728\u611B\u723E\u862D\u7684\u5206\u516C\u53F8\u4EAB\u6709\u96F6\u7A0E\u7387\u4F18\u60E0\uFF0C\u4E14\u5411\u516C\u53F8\u7E3D\u90E8\u532F\u6B3E\u4E5F\u7121\u9700\u652F\u4ED8\u7A05\u6B3E\u3002\u5BE6\u969B\u5728\u611B\u723E\u862D\u904B\u71DF\u7684\u5247\u9700\u8981\u4E0A\u7E7312.5\uFF05\u4F01\u4E1A\u6240\u5F97\u7A0E\u7387\u3002\u53E6\u5916\u6839\u64DA\u8377\u862D\u7A05\u6536\u653F\u7B56\uFF0C\u6B50\u76DF\u5883\u5167\u7684\u516C\u53F8\u4EA4\u6613\uFF0C\u7121\u9808\u652F\u4ED8\u4F01\u696D\u6240\u5F97\u7A05\uFF0C\u53EA\u9700\u652F\u4ED8\u4F4E\u5EC9\u7684\u3002 \u4E00\u822C\u7F8E\u570B\u8DE8\u570B\u516C\u53F8\u6703\u63A1\u7528\u4EE5\u4E0B\u63AA\u65BD\u907F\u7A05\uFF0C\u9996\u5148\u5728\u611B\u723E\u862D\u8A2D\u7ACB\u5BE6\u969B\u904B\u71DF\u7684\u516C\u53F8A\uFF0C\u5C07\u7F8E\u570B\u4EE5\u5916\u7684\u6536\u5165\u6B78\u5165A\uFF0C\u4F5C\u70BAA\u7684\u71DF\u696D\u6536\u5165\u3002\u540C\u6642\u9084\u5728\u611B\u723E\u862D\u8A2D\u7ACB\u516C\u53F8B\u3001\u8377\u862D\u8A2D\u7ACB\u516C\u53F8C\u3002\u800CB\u7684\u516C\u53F8\u7E3D\u90E8\u6240\u5728\u5730\u70BA\u52A0\u52D2\u6BD4\u6D77\u67D0\u500B\u907F\u7A05\u5929\u5802\u3002\u516C\u53F8\u5C07\u6240\u6709\u7522\u54C1\u7684\u77E5\u8B58\u7522\u6B0A\u5283\u6B78\u70BAB\u516C\u53F8\u6240\u6709\uFF0CB\u518D\u6388\u6B0A\u7D66C\uFF0CC\u518D\u6388\u6B0A\u7D66A\u3002\u800CA\u4E00\u65E6\u6709\u71DF\u696D\u6536\u5165\uFF0C\u5FC5\u9808\u5C07\u6536\u5165\u4F5C\u70BA\u7248\u7A05\u652F\u4ED8\u7D66C\uFF0C\u540C\u6642A\u652F\u4ED8\u7684\u7248\u7A05\u4F5C\u70BA\u516C\u53F8\u904B\u71DF\u6210\u672C\u9084\u80FD\u62B5\u6263\u4E00\u5B9A\u7684\u7A05\u6536\uFF0CC\u518D\u5411B\u652F\u4ED8\u7248\u7A05\u3002B\u518D\u5C07\u6536\u5165\u532F\u5165\u516C\u53F8\u7E3D\u90E8\u8CEC\u6236\u3002\u5982\u679CB\u76F4\u63A5\u5411A\u6388\u6B0A\uFF0CB\u6703\u88AB\u8A8D\u70BA\u5BE6\u969B\u904B\u71DF\u5728\u611B\u723E\u862D\u5883\u5167\uFF0C\u56E0\u800C\u7F8E\u570B\u8DE8\u570B\u516C\u53F8\u6703\u9078\u64C7\u5728\u8377\u862D\u958B\u8A2D\u516C\u53F8C\u3002\u8A2D\u5728\u611B\u723E\u862D\u7684\u4F01\u696DA\u548CB\u5C31\u50CF\u4E09\u660E\u6CBB\u7684\u5169\u7247\u9EB5\u5305\uFF0C\u8377\u862D\u4F01\u696DC\u5C31\u50CF\u4E09\u660E\u6CBB\u4E2D\u7684\u593E\u5C64\u98DF\u7269\uFF0C\u56E0\u800C\u9019\u4E00\u907F\u7A05\u624B\u6CD5\u5F97\u540D\u53CC\u5C42\u7231\u5C14\u5170\u5939\u8377\u5170\u4E09\u660E\u6CBB\u3002"@zh . . . . . . . . "O arranjo duplo irland\u00EAs \u00E9 uma estrat\u00E9gia de elis\u00E3o fiscal que algumas empresas multinacionais utilizam para reduzir sua responsabilidade fiscal. A estrat\u00E9gia utiliza pagamentos entre filiais de um grupo econ\u00F4mico para realocar a renda de um pa\u00EDs com alta taxa tribut\u00E1ria para um pa\u00EDs de baixa taxa tribut\u00E1ria. Ela se apoia no fato de que a legisla\u00E7\u00E3o tribut\u00E1ria da Irlanda n\u00E3o inclui as regras dos EUA para pre\u00E7os de transfer\u00EAncia. Especificamente, a Irlanda tem uma tributa\u00E7\u00E3o territorial e, portanto, n\u00E3o imp\u00F5e tributos sobre a renda registrada em subsidi\u00E1rias de empresas Irlandesas que est\u00E3o fora do pa\u00EDs."@pt . "Double Irish arrangement"@en . . . . . . . "Uirlis seachanta c\u00E1nach corpar\u00E1ide, le haghaidh creimeadh bonn agus aistri\u00FA brab\u00FAis (CBAB), a bh\u00ED sa Chomhaont\u00FA d\u00FAbailte \u00C9ireannach (B\u00E9arla:Double Irish arrangement), a d\u2019\u00FAs\u00E1id cuideachta\u00ED iln\u00E1isi\u00FAnta na St\u00E1t Aontaithe go pr\u00EDomha, \u00F3 dheireadh na 1980id\u00ED, chun c\u00E1nachais chorpar\u00E1idigh ar bhrab\u00FAis neamh-SAM a sheachaint. Ba \u00ED an uirlis seachanta c\u00E1nach is m\u00F3 riamh a bh\u00ED ann agus faoi 2010 bh\u00ED US$100 billi\u00FAn \u00E1 chosaint go bliant\u00FAil i mbrab\u00FAis iln\u00E1isi\u00FAnta eachtracha na SA \u00F3 ch\u00E1nachas, agus ba \u00ED an phr\u00EDomhuirlis \u00ED tr\u00EDna ndearna cuideachta\u00ED iln\u00E1isi\u00FAnta SAM c\u00FAlchist\u00ED eisch\u00F3sta de US$1 trilli\u00FAn \u00F3 2004 go 2018 gan ch\u00E1in a th\u00F3g\u00E1il. Go traidisi\u00FAnta, d'\u00FAs\u00E1ideadh \u00E9 freisin leis an uirlis CBAB Ceapaire D\u00FAitseach;b\u00EDodh sin mar at\u00E1, rinne athruithe 2010 ar dhl\u00EDthe c\u00E1nach in \u00C9irinn an ceanglas seo a ligean "@ga . "\u0414\u0432\u043E\u0439\u043D\u0430\u044F \u0438\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0430\u044F \u0441 \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u043C \u0441\u044D\u043D\u0434\u0432\u0438\u0447\u0435\u043C (\u0430\u043D\u0433\u043B. Double Irish Dutch Sandwich, \u0438\u043D\u043E\u0433\u0434\u0430 \u0414\u0432\u043E\u0439\u043D\u043E\u0439 \u0438\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u0439 \u0432\u0438\u0441\u043A\u0438 \u0441 \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u043C \u0441\u044D\u043D\u0434\u0432\u0438\u0447\u0435\u043C) \u2014 \u043F\u043E\u043F\u0443\u043B\u044F\u0440\u043D\u0430\u044F \u0432 \u0421\u0428\u0410 \u0441\u0445\u0435\u043C\u0430 \u043E\u043F\u0442\u0438\u043C\u0438\u0437\u0430\u0446\u0438\u0438 \u043D\u0430\u043B\u043E\u0433\u043E\u0432\u044B\u0445 \u043E\u0431\u044F\u0437\u0430\u0442\u0435\u043B\u044C\u0441\u0442\u0432 \u043F\u043E\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043E\u043C \u0438\u0441\u043F\u043E\u043B\u044C\u0437\u043E\u0432\u0430\u043D\u0438\u044F \u0434\u0432\u0443\u0445 \u0438\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u0445 \u0438 \u043E\u0434\u043D\u043E\u0439 \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u043E\u0439 \u043A\u043E\u043C\u043F\u0430\u043D\u0438\u0439. \u0418\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u0435 \u043A\u043E\u043C\u043F\u0430\u043D\u0438\u0438 \u0432\u044B\u0441\u0442\u0443\u043F\u0430\u044E\u0442 \u0432 \u0440\u043E\u043B\u0438 \u00AB\u0445\u043B\u0435\u0431\u0430\u00BB, \u0430 \u043C\u0435\u0436\u0434\u0443 \u043D\u0438\u043C\u0438 \u043D\u0430\u0445\u043E\u0434\u0438\u0442\u0441\u044F \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u0430\u044F \u043A\u043E\u043C\u043F\u0430\u043D\u0438\u044F, \u043A\u0430\u043A \u00AB\u0441\u044B\u0440\u00BB \u0438\u043B\u0438 \u00AB\u043A\u043E\u043B\u0431\u0430\u0441\u0430\u00BB. \u0422\u0430\u043A\u0430\u044F \u0441\u0442\u0440\u0443\u043A\u0442\u0443\u0440\u0430 \u043E\u043F\u0442\u0438\u043C\u0438\u0437\u0430\u0446\u0438\u0438 \u0438\u0441\u043F\u043E\u043B\u044C\u0437\u0443\u0435\u0442\u0441\u044F \u043F\u0440\u0435\u0438\u043C\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043D\u043D\u043E \u043A\u0440\u0443\u043F\u043D\u044B\u043C\u0438 \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0446\u0438\u044F\u043C\u0438 \u0421\u0428\u0410 \u0432 \u043E\u0442\u043D\u043E\u0448\u0435\u043D\u0438\u0438 \u043E\u043F\u0442\u0438\u043C\u0438\u0437\u0430\u0446\u0438\u0438 \u0434\u043E\u0445\u043E\u0434\u043E\u0432 \u043E\u0442 \u043E\u0431\u044A\u0435\u043A\u0442\u043E\u0432 \u0438\u043D\u0442\u0435\u043B\u043B\u0435\u043A\u0442\u0443\u0430\u043B\u044C\u043D\u043E\u0439 \u0441\u043E\u0431\u0441\u0442\u0432\u0435\u043D\u043D\u043E\u0441\u0442\u0438."@ru . . . "\u53CC\u5C42\u7231\u5C14\u5170\u5939\u8377\u5170\u4E09\u660E\u6CBB"@zh . . "20"^^ . . . . . "O arranjo duplo irland\u00EAs \u00E9 uma estrat\u00E9gia de elis\u00E3o fiscal que algumas empresas multinacionais utilizam para reduzir sua responsabilidade fiscal. A estrat\u00E9gia utiliza pagamentos entre filiais de um grupo econ\u00F4mico para realocar a renda de um pa\u00EDs com alta taxa tribut\u00E1ria para um pa\u00EDs de baixa taxa tribut\u00E1ria. Ela se apoia no fato de que a legisla\u00E7\u00E3o tribut\u00E1ria da Irlanda n\u00E3o inclui as regras dos EUA para pre\u00E7os de transfer\u00EAncia. Especificamente, a Irlanda tem uma tributa\u00E7\u00E3o territorial e, portanto, n\u00E3o imp\u00F5e tributos sobre a renda registrada em subsidi\u00E1rias de empresas Irlandesas que est\u00E3o fora do pa\u00EDs."@pt . . . . . . . . . . . . . . . . . . . . . "Das Double Irish with a Dutch Sandwich (deutsch zwei irische Gesellschaften mit einer dazwischengeschalteten niederl\u00E4ndischen Gesellschaft) ist eine Strategie zur Steuervermeidung multinationaler Konzerne, durch die auf Gewinne kaum oder keine Steuern gezahlt werden m\u00FCssen. Die Legalit\u00E4t der Methode war umstritten, 2020 wurde sie abgeschafft."@de . . . . . . . . . . . . . . . . . . "The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mostly by United States multinationals since the late 1980s to avoid corporate taxation on non-U.S. profits. It was the largest tax avoidance tool in history and by 2010 was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018. Traditionally, it was also used with the Dutch Sandwich BEPS tool; however, 2010 changes to tax laws in Ireland dispensed with this requirement."@en . . . . . . . . "\u0414\u0432\u043E\u0439\u043D\u0430\u044F \u0438\u0440\u043B\u0430\u043D\u0434\u0441\u043A\u0430\u044F \u0441 \u0433\u043E\u043B\u043B\u0430\u043D\u0434\u0441\u043A\u0438\u043C \u0441\u044D\u043D\u0434\u0432\u0438\u0447\u0435\u043C"@ru . . .