IJSRP, Volume 10, Issue 5, May 2020 Edition [ISSN 2250-3153]
Charles C. Sendyona
This paper constructs a legitimate tax plan that could be used by a multinational technology company to minimize its corporate taxes. Multinational technology companies minimize their corporate taxes by using a number of strategies such as taking advantage of the loopholes in the tax codes where they earn cross border incomes, using intellectual property arrangements to locate subsidiary companies in low tax jurisdictions and using techniques such as “Double the Irish with a Double Dutch Sandwich”. Historically the international taxation of multinational companies has evolved over the last 100 years and organizations such as the G.8 and the OECD have worked tirelessly to harmonize the international taxation issues among nations.