- The Double Irish is sometimes misunderstood as being only used for EU–sourced revenues and business. For example, in 2016, Facebook recorded global revenues of $27 billion, while Facebook in Ireland paid €30 million in Irish tax on Irish revenues of €13 billion (approximately half of all global revenues). Similarly, when the EU introduced the GDPR regulations in 2018, Facebook disclosed that all of its non-U.S. accounts (circa 1.9 billion, of which 1.5 billion were non-E.U), were legally based in Dublin. Similarly, Google is also believed to run most of its non–U.S. sales revenue and profits through its Dublin operation.
- Before the US 2017 TCJA repatriation tax, the Double Irish shielded all non–US profits of US multinationals from: (a) taxation in the end-consumer market, (b) from taxation in Ireland, and (c) from US taxation. The 2017 TCJA placed a 15.5% US tax on these untaxed profits, and they were deemed to be automatically repatriated (regardless of whether the US multinational wanted to repatriate the untaxed profits or not).
- It is believed that Ireland's extreme economic exposure to US corporate BEPS activity, had led Ireland to expand into more traditional tax haven–type tools, such as the Qualifying investor alternative investment fund (QIAIF) (designed to compete with the Cayman Islands SPC), and the Irish Section 110 Special Purpose Vehicle (SPV) (designed to compete with the Luxembourg SPV).
- Adrian Weckler. Facebook paid just €30m tax in Ireland despite earning €12bn. Irish Independent. 29 November 2017 [23 April 2018]. （原始内容存档于2018-04-21）.
- David Ingram. Exclusive: Facebook to put 1.5 billion users out of reach of new EU privacy law. Reuters. 18 April 2018 [23 April 2018]. （原始内容存档于2018-04-23）.
- Simon Bowers. Google pays €47m in tax in Ireland on €22bn sales revenue. The Guardian. 4 November 2016 [23 April 2018]. （原始内容存档于2018-04-05）.
- Google booked 41% of global revenues in Ireland in 2012; A leprechaun's gold?. Finfacts.ie. 30 September 2013 [6 November 2018]. （原始内容存档于2017-12-13）.
- 人民網. 苹果避税740亿美元，三明治手法大公开. （原始内容存档于2018-08-22）.
- 财新网. 苹果公司的避税“三明治”是怎么做的.
- 36氪. 一张图看懂苹果与硅谷“兄弟们”的避税套路，天才们的创造力你不会懂.
- 每日經濟新聞. 看谷歌是如何成为“避税大户”的？ 仅2016年就省下37亿美元. （原始内容存档于2018-10-05）.
- BBC. 全球究竟有多少资产被隐藏在海外？. （原始内容存档于2018-06-09）.
- Arthur Beesley. Ireland enjoys tax boom but fears a reckoning: Dublin concerned about reliance on revenue from small group of multinational companies. Financial Times. 31 January 2018 [26 September 2018]. （原始内容存档于2018-07-05）.
- Drucker, Jesse. U.S. Companies Dodge $60 Billion in Taxes With Global Odyssey. Bloomberg. 13 May 2010 [21 February 2019]. （原始内容存档于2010-07-01）.
- An illustration of the "Double Irish Dutch Sandwich"（页面存档备份，存于互联网档案馆）. Australian Broadcasting Corporation.