In recent years, governments have become increasingly aware of the fact that lots of major corporations—notably tech companies including Apple, Google, Yahoo, Dell, and many others—are using shady, albeit legal techniques to shift income in ways that drastically minimize a company’s tax burden. A trick known as the “Dutch Sandwich” in which companies move money through the Netherlands, has become one of the preferred ways of reducing a firm’s financial liability.

http://arstechnica.com/business/2013/01/no-more-dutch-sandwich-the-netherlands-reviews-its-role-in-tax-evasion/