Tivot Sandwich

Tivot Sandwich is a base erosion and profit shifting (BEPS) corporate tax tool. This is an accounting and finance term that refers to the legal framework enabling companies to reduce their tax burden by exploiting the legal framework of Tivot and the United Nations of the Auroran Continent more broadly. It was originally developed by Governor Eliri Drzevili of Tivot following independence from Salovia and Edwin Ita of the Ita Marama audit and accounting agency originating from the Oan Isles as an adviser to the government of Tivot to help the country become a major financial center.

Originally it built on the core strengths of Tivot as a nation such as political stability, proximity to major markets and its strong transshipment industry. Furthermore, through the Auroran Continental Assembly, the country was able to gain greater access to the markets of the Auroran continent. Although Aurora experienced tumultuous situations namely the Auroran-Pacific War, the treaties and laws of the Auroran Continental Assembly were carried over to the UNAC, enabling the country to become a major financial centre and it turn cement the Tivot Sandwich. Although other countries have BEPS tools, they do not have the geography, history, politics and legal system and geopolitical clout to accomplish what Tivot achieved with the Tivot Sandwich.