"Dutch sandwich" meaning in All languages combined

See Dutch sandwich on Wiktionary

Noun [English]

Forms: Dutch sandwiches [plural]
Etymology: The two Irish holding companies can be imagined as "bread", with the Netherlands company as a filling between them. Head templates: {{en-noun}} Dutch sandwich (plural Dutch sandwiches)
  1. (finance) A form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there. Wikipedia link: Dutch sandwich Categories (topical): Finance
    Sense id: en-Dutch_sandwich-en-noun-XZ2xDOMU Categories (other): English entries with incorrect language header Topics: business, finance

Inflected forms

Download JSON data for Dutch sandwich meaning in All languages combined (1.7kB)

{
  "etymology_text": "The two Irish holding companies can be imagined as \"bread\", with the Netherlands company as a filling between them.",
  "forms": [
    {
      "form": "Dutch sandwiches",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "Dutch sandwich (plural Dutch sandwiches)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "English entries with incorrect language header",
          "parents": [
            "Entries with incorrect language header",
            "Entry maintenance"
          ],
          "source": "w"
        },
        {
          "kind": "topical",
          "langcode": "en",
          "name": "Finance",
          "orig": "en:Finance",
          "parents": [
            "Business",
            "Economics",
            "Society",
            "Social sciences",
            "All topics",
            "Sciences",
            "Fundamental"
          ],
          "source": "w"
        }
      ],
      "glosses": [
        "A form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there."
      ],
      "id": "en-Dutch_sandwich-en-noun-XZ2xDOMU",
      "links": [
        [
          "finance",
          "finance#Noun"
        ],
        [
          "tax avoidance",
          "tax avoidance"
        ],
        [
          "revenue",
          "revenue"
        ],
        [
          "income",
          "income"
        ],
        [
          "sale",
          "sale"
        ],
        [
          "product",
          "product"
        ],
        [
          "book",
          "book"
        ],
        [
          "shell",
          "shell"
        ],
        [
          "Netherlands",
          "Netherlands"
        ],
        [
          "generous",
          "generous"
        ]
      ],
      "raw_glosses": [
        "(finance) A form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there."
      ],
      "topics": [
        "business",
        "finance"
      ],
      "wikipedia": [
        "Dutch sandwich"
      ]
    }
  ],
  "word": "Dutch sandwich"
}
{
  "etymology_text": "The two Irish holding companies can be imagined as \"bread\", with the Netherlands company as a filling between them.",
  "forms": [
    {
      "form": "Dutch sandwiches",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "Dutch sandwich (plural Dutch sandwiches)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        "English countable nouns",
        "English entries with incorrect language header",
        "English lemmas",
        "English multiword terms",
        "English nouns",
        "en:Finance"
      ],
      "glosses": [
        "A form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there."
      ],
      "links": [
        [
          "finance",
          "finance#Noun"
        ],
        [
          "tax avoidance",
          "tax avoidance"
        ],
        [
          "revenue",
          "revenue"
        ],
        [
          "income",
          "income"
        ],
        [
          "sale",
          "sale"
        ],
        [
          "product",
          "product"
        ],
        [
          "book",
          "book"
        ],
        [
          "shell",
          "shell"
        ],
        [
          "Netherlands",
          "Netherlands"
        ],
        [
          "generous",
          "generous"
        ]
      ],
      "raw_glosses": [
        "(finance) A form of tax avoidance, based on the Double Irish arrangement, in which revenues from income of sales of the products shipped by the second Irish company are first booked by a shell company in the Netherlands, taking advantage of generous tax laws there."
      ],
      "topics": [
        "business",
        "finance"
      ],
      "wikipedia": [
        "Dutch sandwich"
      ]
    }
  ],
  "word": "Dutch sandwich"
}

This page is a part of the kaikki.org machine-readable All languages combined dictionary. This dictionary is based on structured data extracted on 2024-06-19 from the enwiktionary dump dated 2024-06-06 using wiktextract (372f256 and 664a3bc). The data shown on this site has been post-processed and various details (e.g., extra categories) removed, some information disambiguated, and additional data merged from other sources. See the raw data download page for the unprocessed wiktextract data.

If you use this data in academic research, please cite Tatu Ylonen: Wiktextract: Wiktionary as Machine-Readable Structured Data, Proceedings of the 13th Conference on Language Resources and Evaluation (LREC), pp. 1317-1325, Marseille, 20-25 June 2022. Linking to the relevant page(s) under https://kaikki.org would also be greatly appreciated.