Documents filed at the Dutch Chamber of Commerce reveal that Google moved $23 billion to tax haven Bermuda in 2017 through a tax avoidance technique known as the "Double Irish, Dutch Sandwich," whereby profits are initially sent to one Irish company, then to a Dutch company, and finally to a second Irish company headquartered in a tax haven. Google says they pay all of the taxes due and comply with the tax laws in every country they operate in.
Google employed an international tax evasion strategy known as "Double Irish, Dutch Sandwich" that legally allowed companies channel their profits through an Irish company than through a Dutch one, then to another Irish subsidiary based in a place with no income taxes like Bermuda. The Dutch subsidiary moved the company's royalties earned outside the U.S. to Google Ireland Holdings, an affiliate which is based in Bermuda, where companies pay no income tax. The move allows Google to avoid paying U.S. income taxes and European withholding taxes on funds.