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It's called the Double Irish arrangement, and it's often combined with the "Dutch sandwich".
Ireland shouldn't get a penny until it gives up its tax piracy Polly Toynbee 2010
erinmckean commented on the word Double Irish
"Google’s income shifting -- involving strategies known to lawyers as the “Double Irish” and the “Dutch Sandwich” -- helped reduce its overseas tax rate to 2.4 percent, the lowest of the top five U.S. technology companies by market capitalization, according to regulatory filings in six countries." Bloomberg Businessweek
October 21, 2010