{"id":1953,"date":"2020-03-31T11:28:04","date_gmt":"2020-03-31T03:28:04","guid":{"rendered":"http:\/\/www.valuetize.com\/global\/?p=1953"},"modified":"2025-06-10T05:06:01","modified_gmt":"2025-06-09T21:06:01","slug":"%e7%bb%bc%e5%90%88%e7%a8%8e%e8%b4%9f3-8%ef%bc%81facebook-%e5%8f%8c%e5%b1%82%e7%88%b1%e5%b0%94%e5%85%b0-%e5%bc%80%e6%9b%bc%e7%be%a4%e5%b2%9b%e6%9e%b6%e6%9e%84%e9%81%bf","status":"publish","type":"post","link":"https:\/\/www.valuetize.com\/global\/?p=1953","title":{"rendered":"\u7efc\u5408\u7a0e\u8d1f3.8%\uff01Facebook \u201c\u53cc\u5c42\u7231\u5c14\u5170\u2014\u5f00\u66fc\u7fa4\u5c9b\u201d\u67b6\u6784\u907f\u7a0e\u907f\u51fa\u65b0\u9ad8\u5ea6"},"content":{"rendered":"\n<p>\u6ce8\uff1a \u6b64\u6587\u7ae0\u7f16\u5199\u4e0e2017\u5e74\uff0c<br>\u53e6\u5916\uff0c \u7231\u5c14\u5170\u8feb\u4e8e\u56fd\u9645\u538b\u529b\uff0c\u51b3\u5b9a<strong>2020\u5e74\u8d77\u5173\u95ed\u201c\u53cc\u5c42\u7231\u5c14\u5170\u201d<\/strong>\u7a0e\u52a1\u6f0f\u6d1e\u3002 <\/p>\n\n\n\n<p>2010\u5e74\u4ee5\u6765\uff0cFacebook\u91c7\u7528\u201c\u53cc\u5c42\u7231\u5c14\u5170\u2014\u5f00\u66fc\u7fa4\u5c9b&#8221;<strong>\u907f\u7a0e\u67b6\u6784<\/strong>&#8220;\uff0c\u4ee5\u53ca\u201c<strong>\u80a1\u7968\u671f\u6743<\/strong>\u6f0f\u6d1e\u201d\u4e24\u79cd\u624b\u6bb5\uff0c\u5c06\u516c\u53f8\u6709\u6548\u7a0e\u8d1f\u964d\u4f4e\u5230\u4ec53.8%\uff0c\u8fdc\u4f4e\u4e8e\u7f8e\u56fd\u6cd5\u5b9a\u7a0e\u7387\u3002 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"897\" src=\"http:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-01-ori.png\" alt=\"\" class=\"wp-image-1957\" srcset=\"https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-01-ori.png 800w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-01-ori-268x300.png 268w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-01-ori-768x861.png 768w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-01-ori-696x780.png 696w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-01-ori-375x420.png 375w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u4f46\u5728\u6b27\u76df\u4e00\u7cfb\u5217\u53cd\u907f\u7a0e\u538b\u529b\u4e4b\u4e0b\uff0c\u4eca\u5e742017\u5e74 12\u670812\u65e5\uff0cFacebook\u9996\u5e2d\u8d22\u52a1\u5b98\u5ba3\u5e03\uff1a\u81ea18\u5e74\u8d77\uff0cFacebook\u5c06\u5f03\u7528\u201c\u53cc\u5c42\u7231\u5c14\u5170\u2014\u5f00\u66fc\u7fa4\u5c9b\u201d\u907f\u7a0e\u67b6\u6784\uff0c\u4e0d\u518d\u5c06\u5168\u7403\uff08\u7f8e\u56fd\u4ee5\u5916\uff09\u9500\u552e\u6536\u5165\u6c47\u603b\u81f3\u7231\u5c14\u5170\u6765\u786e\u8ba4\uff0c\u800c\u662f\u8f6c\u7531\u5728\u5f53\u5730\u786e\u8ba4\u5f53\u5730\u4ea7\u751f\u7684\u6536\u5165\u3002 <\/p>\n\n\n\n<p>Facebook\u6b64\u4e3e\u4e0d\u4e9a\u4e8e\u6325\u5200\u81ea\u5bab\uff0c\u8fd9\u91cc\u5e26\u5927\u5bb6\u770b\u79d1\u6280\u5de8\u5934Facebook\u7684\u201c\u53cc\u5c42\u7231\u5c14\u5170\u201d\u907f\u7a0e\u59cb\u672b\uff0c\u4ee5\u53ca\u76ee\u524d\u5168\u7403\u53cd\u907f\u7a0e\u76d1\u7ba1\u5927\u52bf\u3002 <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"> <strong>Facebook\u7684\u201c\u53cc\u5c42\u7231\u5c14\u5170\u2014\u5f00\u66fc\u7fa4\u5c9b\u201d\u67b6\u6784<\/strong> <\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"554\" src=\"http:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-02-double-ireland.jpg\" alt=\"\" class=\"wp-image-1955\" srcset=\"https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-02-double-ireland.jpg 800w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-02-double-ireland-300x208.jpg 300w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-02-double-ireland-768x532.jpg 768w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-02-double-ireland-100x70.jpg 100w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-02-double-ireland-218x150.jpg 218w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-02-double-ireland-696x482.jpg 696w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/facebook-tax-02-double-ireland-606x420.jpg 606w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"> Wired\u300a\u907f\u7a0e\u5730\u56fe\u300b\uff0c\u91cd\u84dd\u8272\u4e3aFacebook\u67b6\u6784 <\/figcaption><\/figure>\n\n\n\n<p>Facebook\u662f\u8fd9\u4e48\u505a\u7684\uff0c<strong>\u67b6\u6784\u8981\u70b9\uff1a<\/strong><\/p>\n\n\n\n<p>\u5229\u6da6\u6700\u7ec8\u7d2f\u79ef\u5728<strong>\u6ce8\u518c\u4e8e\u5f00\u66fc\u7fa4\u5c9b\u7684\u63a7\u80a1\u516c\u53f8<\/strong>\uff0c\u7531\u4e8e\u5f00\u66fc\u4e0d\u5f81\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u8fd9\u90e8\u5206\u5229\u6da6\u5b8c\u5168\u907f\u7a0e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong>\u53cc\u91cd\u7231\u5c14\u5170\uff08Double Irish\uff09<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<p>\u8bbe\u7f6e\u4e24\u4e2a\u6ce8\u518c\u4e8e<strong>\u7231\u5c14\u5170<\/strong>\u7684\u5b50\u516c\u53f8\uff1a<br><strong>A\u516c\u53f8\uff08\u7231\u5c14\u5170\u6ce8\u518c\uff0c\u5b9e\u9645\u63a7\u5236\u5730\u5728\u5f00\u66fc\uff09<\/strong>\uff1a\u62e5\u6709\u5168\u7403\u77e5\u8bc6\u4ea7\u6743\u3002<br><strong>B\u516c\u53f8\uff08\u7231\u5c14\u5170\u6ce8\u518c\uff0c\u5b9e\u9645\u63a7\u5236\u5730\u5728\u7231\u5c14\u5170\uff09<\/strong>\uff1a\u8d1f\u8d23\u9500\u552e\u548c\u5e7f\u544a\u8425\u6536\u3002<\/p>\n\n\n\n<p>B\u516c\u53f8\u5411A\u516c\u53f8\u652f\u4ed8\u5de8\u989d**\u201c\u77e5\u8bc6\u4ea7\u6743\u4f7f\u7528\u8d39\u201d\u6216\u201c\u6280\u672f\u8bb8\u53ef\u8d39\u201d**\uff0c\u5c06\u5229\u6da6\u8f6c\u79fb\u8d70\uff0c\u5bfc\u81f4B\u516c\u53f8\u51e0\u4e4e\u65e0\u5229\u6da6\u53ef\u7a0e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. <strong>\u8377\u5170\u4e2d\u8f6c\uff08Dutch Sandwich\uff09<\/strong><\/h3>\n\n\n\n<p>\u4e3a\u907f\u514d\u4ece\u7231\u5c14\u5170\u76f4\u63a5\u5411\u5f00\u66fc\u8f6c\u8d26\u65f6\u88ab\u5f81\u7a0e\uff0c\u589e\u52a0\u4e00\u4e2a<strong>\u8377\u5170\u516c\u53f8<\/strong>\u4f5c\u4e3a\u4e2d\u8f6c\u7ad9\u3002<\/p>\n\n\n\n<p>\u7231\u5c14\u5170B\u516c\u53f8\u5c06\u8d39\u7528\u652f\u4ed8\u7ed9\u8377\u5170\u516c\u53f8\uff0c\u518d\u7531\u8377\u5170\u516c\u53f8\u652f\u4ed8\u7ed9\u6ce8\u518c\u5728\u5f00\u66fc\u7684\u7231\u5c14\u5170A\u516c\u53f8\uff0c\u5229\u7528\u6b27\u76df\u5185\u7684<strong>\u7a0e\u6536\u534f\u5b9a\u8c41\u514d<\/strong>\u8de8\u5883\u7a0e\u6536\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. <strong>\u5f00\u66fc\u7fa4\u5c9b\uff08Cayman Islands\uff09\u7ec8\u70b9<\/strong><\/h3>\n\n\n\n<p>\u5229\u6da6\u6700\u7ec8\u7d2f\u79ef\u5728<strong>\u6ce8\u518c\u4e8e\u5f00\u66fc\u7fa4\u5c9b\u7684\u63a7\u80a1\u516c\u53f8<\/strong>\uff0c\u7531\u4e8e\u5f00\u66fc\u4e0d\u5f81\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u8fd9\u90e8\u5206\u5229\u6da6\u5b8c\u5168\u907f\u7a0e\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u4e3a\u53e6\u4e00\u4e2a\u8bb2\u89e3\u7248\u672c\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5148\u5c06\u5e73\u53f0\u4f7f\u7528\u6743\u8f6c\u79fb\u51fa\u7f8e\u56fd\uff1a<\/strong>Facebook\u4ece\u7f8e\u56fd\u52a0\u5dde\u603b\u90e8\u540d\u4e0b\u7684Facebook\u5e73\u53f0\u4f7f\u7528\u6743\uff08\u7f8e\u56fd\u548c\u52a0\u62ff\u5927\u4ee5\u5916\u7684\uff09\u8f6c\u79fb\u81f3\u7231\u5c14\u5170\u516c\u53f81\uff08Facebook Ireland Holdings\uff09\u3002\u7231\u5c14\u5170\u516c\u53f81\u4f5c\u4e3aFacebook\u7684\u56fd\u9645\u603b\u90e8\uff0c<strong>\u6ce8\u518c\u5728\u7231\u5c14\u5170\uff0c\u6027\u8d28\u4e0a\u662f\u65e0\u9650\u516c\u53f8\uff0c\u4f46\u53ef\u80fd\u5e76\u975e\u7231\u5c14\u5170\u7a0e\u52a1\u5c45\u6c11\uff0c\u800c\u662f\u5f00\u66fc\u7fa4\u5c9b\u7684\u7a0e\u6536\u5c45\u6c11\u3002<\/strong><\/li>\n\n\n\n<li><strong>\u518d\u5229\u7528\u5e73\u53f0\u4f7f\u7528\u8d39\u8f6c\u8ba9\u5b9a\u4ef7\uff1a<\/strong>\u7231\u5c14\u5170\u516c\u53f81\u5c06\u5e73\u53f0\u79df\u7ed9\u7231\u5c14\u5170\u516c\u53f82\uff0c\u7231\u5c14\u5170\u516c\u53f82\u5411\u7231\u5c14\u51701\u652f\u4ed8\u5927\u989d\u5e73\u53f0\u4f7f\u7528\u8d39\uff0c\u7231\u5c14\u51702\u662f\u7231\u5c14\u5170\u7a0e\u52a1\u5c45\u6c11\u3002<\/li>\n\n\n\n<li><strong>\u5dee\u4ef7\u5728\u7231\u5c14\u5170\u7f34\u7a0e\uff1a<\/strong>\u7231\u5c14\u5170\u516c\u53f82\u4ece\u7f8e\u52a0\u4ee5\u5916\u7684\u56fd\u5bb6\u4f7f\u7528\u8be5\u5e73\u53f0\u83b7\u5f97\u6536\u5165\uff0c\u6263\u9664\u652f\u4ed8\u7ed9\u7231\u5c14\u5170\u516c\u53f81\u7684\u5e73\u53f0\u4f7f\u7528\u8d39\u540e\uff0c\u5269\u4f59\u5229\u6da6\u5728\u7231\u5c14\u5170\u6309\u672c\u573012.5\uff05\u7a0e\u7387\u5f81\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u5c31\u662f\u8de8\u56fd\u516c\u53f8\u5178\u578b\u7684\u201c<strong>\u53cc\u5c42\u7231\u5c14\u5170<\/strong>\u201d\u67b6\u6784\u3002 <br>\uff08\u6ce8\uff1a\u672c\u6bb5\u6839\u636e\u5916\u5a92\u62a5\u51fa\u7684\u6750\u6599\u63a8\u65ad\u800c\u6765\uff09 <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Facebook\u7684\u907f\u7a0e\u6548\u679c<\/strong><\/h3>\n\n\n\n<p>\u6b64\u4e3e\uff0c\u5373<strong>\u901a\u8fc7\u4e24\u4e2a\u7231\u5c14\u5170\uff0c\u5c06\u76c8\u5229\u8d44\u91d1\u6700\u7ec8\u6d41\u5411\u5f00\u66fc\u7fa4\u5c9b<\/strong>\u3002\u5728\u7a0e\u52a1\u4e0a\uff0c<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76c8\u5229\u6d41\u5411\u7231\u5c14\u51701\uff0c\u800c\u7231\u5c14\u51701\u662f\u5f00\u66fc\u7a0e\u6536\u5c45\u6c11\uff0c\u5f00\u66fc\u65e0\u6240\u5f97\u7a0e\u3002<\/li>\n\n\n\n<li>\u7231\u5c14\u51702\u5c31\u5b9e\u4f53\u4f7f\u7528\u5e73\u53f0\u83b7\u5f97\u7684\u6536\u5165\uff0c\u4e0e\u5411\u7231\u5c14\u51701\u652f\u4ed8\u5e73\u53f0\u8d39\u5dee\u4ef7\uff0c\u5411\u7231\u5c14\u5170\u672c\u5730\u7f34\u7eb312.5%\u6240\u5f97\u7a0e\uff0c\u7231\u5c14\u5170\u6ca1\u6709\u5f3a\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u63aa\u65bd\uff0c\u8fd9\u4e2a\u5dee\u4ef7\u51e0\u4e4e\u4e3a0\u3002<\/li>\n\n\n\n<li>\u6700\u540e\uff0c\u6839\u636e\u7f8e\u56fd\u7a0e\u6539\u524d\u7a0e\u6cd5\uff0c\u7f8e\u56fd\u8de8\u56fd\u516c\u53f8\u5e94\u5c31\u5168\u7403\u6240\u5f97\u5f81\u7a0e\uff0c\u4f46\u5916\u56fd\u516c\u53f8\u518d\u5c06\u5229\u6da6\u6c47\u56de\u7f8e\u56fd\u524d\uff0c\u5e76\u4e0d\u5fc5\u5411\u7f8e\u56fd\u652f\u4ed8\u6240\u5f97\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u636e\u79f0\uff0c<strong>16\u5e74\uff0cFacebook\u901a\u8fc7\u7231\u5c14\u5170\u8f6c\u79fb\u4e86\u8d85\u8fc7148\u4ebf\u7f8e\u91d1\u7684\u6536\u5165<\/strong>\u3002\u6240\u4ee5\uff0c\u5982\u4f60\u6240\u89c1\uff0c<strong>Facebook\u6709\u6548\u7a0e\u7387\u6781\u4f4e\uff0c07-15\u5e74\u6709\u6548\u7a0e\u8d1f\u4ec53.8%<\/strong>\uff0c\u8fd9\u8fdc\u4f4e\u4e8e\u7f8e\u56fd\u6cd5\u5b9a\u7a0e\u7387\u3002 <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"> <strong>\u201c\u53cc\u5c42\u7231\u5c14\u5170\u201d\u907f\u7a0e\u67b6\u6784\u66fe\u98ce\u9761\u4e00\u65f6<\/strong> <\/h2>\n\n\n\n<p> 80\u5e74\u4ee3\u540e\u671f\u81f314\u5e74\uff0c\u201c\u53cc\u5c42\u7231\u5c14\u5170\u201d\u3001\u201c\u53cc\u5c42\u7231\u5c14\u5170\u8377\u5170\u4e09\u660e\u6cbb\u201d\u98ce\u9761\u4e00\u65f6\uff0c\u82f9\u679c\u3001Google\u3001\u5fae\u8f6f\u3001\u901a\u7528\u7535\u6c14\u3001Facebook\u3001Adobe\u2026\u2026\u5f88\u591a\u5927\u578b\u8de8\u56fd\u516c\u53f8\u90fd\u5728\u7528\u3002 <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Facebook<\/li>\n\n\n\n<li>Adobe<\/li>\n\n\n\n<li>\u82f9\u679c<\/li>\n\n\n\n<li>\u901a\u7528\u7535\u6c14<\/li>\n\n\n\n<li>Google<\/li>\n\n\n\n<li>IBM<\/li>\n\n\n\n<li>\u5f3a\u751f<\/li>\n\n\n\n<li>\u96c5\u57f9<\/li>\n\n\n\n<li>\u5fae\u8f6f Microsoft<\/li>\n\n\n\n<li>\u65b0\u95fb\u96c6\u4f53<\/li>\n\n\n\n<li>\u7532\u9aa8\u6587 Oracle<\/li>\n\n\n\n<li>\u8f89\u745e<\/li>\n\n\n\n<li>\u661f\u5df4\u514b Starbucks<\/li>\n\n\n\n<li>\u96c5\u864e Yahoo<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"961\" height=\"960\" src=\"http:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/double-irish-withd-a-dutch-sandwich.png\" alt=\"\" class=\"wp-image-1956\" srcset=\"https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/double-irish-withd-a-dutch-sandwich.png 961w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/double-irish-withd-a-dutch-sandwich-300x300.png 300w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/double-irish-withd-a-dutch-sandwich-150x150.png 150w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/double-irish-withd-a-dutch-sandwich-768x767.png 768w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/double-irish-withd-a-dutch-sandwich-696x695.png 696w, https:\/\/www.valuetize.com\/global\/wp-content\/uploads\/2020\/03\/double-irish-withd-a-dutch-sandwich-420x420.png 420w\" sizes=\"auto, (max-width: 961px) 100vw, 961px\" \/><\/figure>\n\n\n\n<p>Image source:  <a href=\"https:\/\/archive.nytimes.com\/www.nytimes.com\/interactive\/2012\/04\/28\/business\/Double-Irish-With-A-Dutch-Sandwich.html\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">https:\/\/archive.nytimes.com\/www.nytimes.com\/interactive\/2012\/04\/28\/business\/Double-Irish-With-A-Dutch-Sandwich.html<\/a><\/p>\n\n\n\n<p>Medium: <strong>Asset Protection Strategy: Double Irish Dutch Sandwich<\/strong><br> <a href=\"https:\/\/medium.com\/@icoservices\/asset-protection-strategy-double-irish-dutch-sandwich-f89fdfb0cca\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">https:\/\/medium.com\/@icoservices\/asset-protection-strategy-double-irish-dutch-sandwich-f89fdfb0cca<\/a><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p> <strong>U.S. consumer<\/strong> <\/p>\n\n\n\n<p> If the profits from the sale of a product stay in the United States, they would be subject to a federal tax of 35 percent. But if money is paid to an Irish subsidiary as royalties on patents the company owns, it can ultimately be taxed at far lower rates. <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>Manufacturing subsidiary<\/strong><\/p>\n\n\n\n<p>At one time, a company would actually manufacture products in Ireland. But today, it\u2019s more likely to use factories in China, Brazil or India that ship directly to consumers.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>Irish subsidiary<\/strong><\/p>\n\n\n\n<p> Because of a quirk in Irish law, if the Irish subsidiary is controlled by managers elsewhere, like the Caribbean, then the profits can skip across the world tax-free.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>Overseas consumer<\/strong><\/p>\n\n\n\n<p>When the same product is sold overseas, money from the sale is sent to a second Irish subsidiary.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>Caribbean or other tax haven<\/strong><\/p>\n\n\n\n<p> The profits can land in an overseas tax haven where they are stored, invisible to authorities, for years.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><\/p>\n\n\n\n<p><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>Second Irish subsidiary<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p> <strong>Netherlands<\/strong><\/p>\n\n\n\n<p> And because of Irish treaties that make some inter-European transfers tax-free, the company can avoid taxes by routing the profits through the Netherlands &#8230; <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><\/p>\n\n\n\n<p> &#8230; and then back to the first Irish subsidiary, which sends the profits to the 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