Just FYI - as far as I understand it, the "double Irish" works because in the US you are tax-resident if you incorporate in the US, while in Ireland you are tax

Just FYI - as far as I understand it, the "double Irish" works because in the US you are tax-resident if you incorporate in the US, while in Ireland you are tax-resident if you do business in Ireland So if you incorporate in Ireland but do your business in the US you are tax-resident nowhere, and naturally corporations exploit this