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GoogleGoogle wound down the 'Double Irish, Dutch Sandwich' structure that had shifted tens of billions in profits offshore

Google's Irish subsidiary filings disclosed in early 2021 that the company had wound down its 'Double Irish, Dutch Sandwich' tax structure in late 2019, ending an arrangement under which Google had shifted approximately €75.4 billion in profits through Irish, Dutch, and Bermuda subsidiaries between 2010 and 2019 at near-zero effective tax rates. The wind-down was triggered by 2014 changes to Irish tax residency rules but occurred only after Google had used the grandfathering window for five additional years.

Scoring Impact

TopicDirectionRelevanceContribution
Corporate Transparency-againstsecondary-0.50
Regulatory Capture+towardsecondary-0.50
Tax Practices-againstprimary-1.00
Overall incident score =-0.143

Score = avg(topic contributions) × significance (high ×1.5) × confidence (0.57)× agency (compelled ×0.25)

Evidence (1 signal)

Confirms Policy Change Jan 4, 2021 documented

Google Irish filings disclosed end of Double Irish, Dutch Sandwich tax structure

Bloomberg reported Google's Irish subsidiary filings showing the company had wound down its Double Irish, Dutch Sandwich tax structure in 2019, ending an arrangement that had shifted ~€75.4 billion in profits offshore between 2010-2019.

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