The ‘Dutch Sandwich’: How Corporations Avoid Taxes Using Lax Dutch Tax Regulations

The “Dutch Sandwich,” as the scheme has come to be known, involves transferring a company’s profits through the Netherlands, where tax regulations are more lax.

An Amsterdam canal in this file photo. Belen Estrella Fiallo/Special to The Epoch Times

AMSTERDAM—In the Zuidas business district south of Amsterdam, big modern buildings stand in stark contrast with the iconic canal rings.

Hundreds of shiny copper plaques placed throughout the district point to the abundance of accounting firms in luxurious offices, many of them offering consulting services to major corporations on how to move profits through Dutch subsidiaries, drastically lowering tax payments.