This research investigates the ‘stateless income’ tax strategies pursued by firms publicly listed in the United States. Stateless income strategies are employed by multinational corporations, American firms in particular, through a Double Irish Dutch Sandwich structure to reduce tax liabilities. By examining 700 listed . firms over the period 2004-2013, this research finds that larger firms with higher levels of foreign income are more likely to adopt the Double Irish Dutch Sandwich structure. |
