Dutch Sandwich is a base erosion and profit shifting (BEPS) corporate tax tool, used mostly by U.S. multinationals to avoid incurring EU withholding taxes on untaxed profits as they were being moved to non-EU tax havens (such as the Bermuda black hole). These untaxed profits could have originated from within the EU, or from outside the EU, but in most cases were routed to major EU corporate-focused tax havens, such as Ireland and Luxembourg, by the use of other BEPS tools. The Dutch Sandwich was often used with Irish BEPS tools such as the Double Irish, the Single Malt and the Capital Allowances...

Flatulence humor or flatulence humour refers to any type of joke, practical joke device, or other off-color humor related to flatulence. == History == Although it is likely that flatulence humor has long been considered funny in cultures that consider the public passing of gas impolite, such jokes are rarely recorded. Two important early texts are the 5th century BC plays The Knights and The Clouds, both by Aristophanes, which contain numerous fart jokes. Another example from classical times appeared in Apocolocyntosis or The Pumpkinification of Claudius, a satire attributed to Seneca on the late...