Management 13th Edition by John Schermerhorn,Daniel Bachrach

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THINK BEFORE YOU ACT
Ireland offers a 12.5% corporate tax rate to corporations that put offices and plants there. That compares with the standard 40% rate due at home.
Double Irish with a Dutch Sandwich

N o, it's not a drink and a sandwich we're talking about. It's a global business strategy used to reduce corporate income taxes paid in America. Ireland offers a 12.5% corporate tax rate to corporations that put offices and plants there. That compares with the standard 35% rate due at home. If you set up two Irish companies and arrange to funnel foreign earnings through them-the double Irish move-you pay the lesser tax bill. If those same earnings are then routed out from and back to Ireland passing through the Netherlands and Bermuda, the tax bill goes down further-the Dutch sandwich.
Who does all this Apple, Google, and Microsoft are among the players taking a bite out of their U.S. tax bills. But the strategy isn't without controversy. Those in favor of the practice are likely to say: "It's perfectly legal"... "It boosts corporate earnings"... "You'd be a fool not to take advantage of the situation." Those against the practice are likely to say: "Wait a minute-I pay my full taxes; why shouldn't they "... "Something isn't right here-isn't it just a blatant tax avoidance scheme "... "We all lose when global corporations don't pay their taxes here at home."
YOUR TAKE
Global business is a complicated world, and tax laws vary widely from one country to the next. International business executives have to be sophisticated and informed when it comes to managing financial transactions across borders. Are you among those who applaud executives who find and execute strategies like the double Irish with a Dutch sandwich Or, are you among those who want to put a stop to these practices Why