The millions of documents leaked from Appleby, an international law firm that was hacked, to the International Consortium of Investigative Journalists details the tax strategies of many major U.S.-based global firms and found that the Eager Beavertons paid just 2-3% in taxes on their overseas business, thanks to a tax strategy called the Double Irish Dutch Sandwich. Virtually all of Nike’s business overseas is funneled through a series of tax havens located in Ireland, the Netherlands and Bermuda with only royalty rates licensed by the U.S. parent subject to any tax. As a result, the E.B.s have been able to ... Log in to view full article.