Please explain to me what the term Dutch Sandwich means?
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Hendrik Duijn
A Dutch Sandwich is a CV/BV structure. It is often used by US companies to mittigate their overall tax position. CV is checked as a reverse hybrid (a company) and the BV is considered a flow-through entity for US tax purposes. Thus from a US tax perspective the transactions between the CV and the BV are not recognised.
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583 weeks ago
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