The tax strategy is known to accountants as the double Irish, Dutch Sandwich'.

Among the tricks cited, the so-called "Double Irish Dutch Sandwich" tops the menu.

Last year was the year the world discovered there is no whiskey in a double Irish and no cheese in a Dutch sandwich.

The lawsuit comes after the "Double Irish, Dutch Sandwich" tax loophole beloved by many corporations was finally closed at the start of this year.

Google has used two structures, known as a "Double Irish" and a " Dutch Sandwich", to shield the majority of its international profits from taxation.