The Global Tax Shell Game
A forensic investigation into the architecture of corporate tax avoidance. Scroll to trace the trillions.
The Architecture of Avoidance
The core of modern tax avoidance is the "Double Irish with a Dutch Sandwich"—a structure designed to move money invisibly. Use the controls below to see an animated deconstruction of how profits are siphoned from high-tax countries to offshore havens.
IRL2: The Collector
Collects revenue from high-tax EU markets.
NL: The Conduit
A Dutch shell company for tax-free transfers.
IRL1: The Vault
An Irish company tax-resident in 0% tax Bermuda.
The Great Divide
This system creates a two-tiered tax reality. While small businesses pay their share, Big Tech achieves ultra-low effective tax rates, creating a profound competitive imbalance.
The Influence Machine
These loopholes are not accidents. They are defended by a powerful influence machine of lobbying and a "revolving door" between government and industry that keeps the system in place.
Lobbying Power
Big Tech spends tens of millions annually to shape tax legislation and protect its advantages.
Apple: $76M+ on federal lobbying (2010-2023).
Amazon: $17.8M on federal lobbying in 2023 alone.
The Revolving Door
A constant flow of personnel between the Treasury and private firms creates profound conflicts of interest.
496
IRS Employees
Received income from large accounting/corporate firms (2017-2021).
The Global Counteroffensive
A coordinated global response, led by the OECD, is underway to end the race to the bottom and force multinationals to pay their fair share.
A landmark agreement to apply a 15% minimum effective tax rate on a country-by-country basis, neutralizing the incentive to shift profits to zero-tax havens.
The most powerful tool for accountability. This would require MNEs to publicly disclose their revenues, profits, and taxes paid in every country they operate.