Purpose

The purpose of this paper is to analyze the Double Irish and Dutch Sandwich (DIDS) tax schemes used by international companies. Companies using these schemes are enabled to transfer a large amount of their profits to offshore tax havens by using wholly owned subsidiaries located in Ireland and the Netherlands. This paper also analyzes the US General Anti-Avoidance Rule (GAAR) to see whether it can effectively detect and counteract this scheme. This analysis is furthermore enhanced by applying the Mauritian GAAR through Section 90 of the Income Tax Act to the said schemes.

Design/methodology/approach

Concerning research methods, the library and the internet will be the main sources of information to be used for this paper. Through the usage of library research, the Mauritian Income Tax Act, US GAAR, European Commission decisions and scholar writings will further enhance this paper on the structure and preventive actions that can be taken against the DIDS scheme. This paper will also use a case study coupled with a theoretical analysis of current anti-avoidance rules.

Findings

The paper then concludes that it is possible to counteract the schemes using the Mauritian law but under specific circumstances. It is then revealed that there is a fundamental flaw in the current tax systems, which is the inability to regulate the intangible nature of resources and technology-based transactions.

Originality/value

To the author's knowledge, this paper is among the first literature on the subject of DIDS strategies conducted in the context of Mauritius.

中文翻译：

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毛里求斯的双重爱尔兰和荷兰三明治策略和避税

目的

本文的目的是分析国际公司使用的双重爱尔兰和荷兰三明治 (DIDS) 税收计划。使用这些计划的公司可以通过使用位于爱尔兰和荷兰的全资子公司将其大量利润转移到离岸避税天堂。本文还对美国通用反避税规则（GAAR）进行了分析，看其是否能够有效地检测和抵制该方案。通过将毛里求斯 GAAR 通过《所得税法》第 90 条应用于上述计划，进一步加强了这种分析。

设计/方法/方法

关于研究方法，图书馆和互联网将是本文使用的主要信息来源。通过使用图书馆研究、毛里求斯所得税法、美国 GAAR、欧盟委员会的决定和学者著作，将进一步完善这篇关于可以针对 DIDS 计划采取的结构和预防措施的论文。本文还将使用案例研究结合当前反避税规则的理论分析。

发现

该文件然后得出结论，可以使用毛里求斯法律来抵消这些计划，但在特定情况下。随后发现，现行税制存在根本性缺陷，即无法规范资源和技术交易的无形性质。

原创性/价值

据作者所知，这篇论文是关于在毛里求斯背景下进行的 DIDS 策略主题的第一批文献之一。