Modern western square dance of "patter calls" and "singing calls", the two types of square dance calls. The logos shown on the right are the international square dance logo and the modern Alliance of Round, Traditional and Square-Dance logo. Modern western square dancing is a non-competitive activity. There are no dance competitions, and apart from fun events, no prizes are ever offered or sought for 'best dancer' or 'best square'. Particularly at the 'challenge' levels there is large degree of personal satisfaction to be gained from the problem solving element of completing a dance. At all levels the main elements are to enjoy the
Double Irish arrangement Double Irish fixes this problem. The Double Irish enables the IP to be charged-out from Ireland, which has a large global network of full bilateral tax treaties. The Double Irish enables the hypothetical $95 which was sent from Germany to Ireland, to be sent-on to a tax haven like Bermuda, without incurring any Irish taxation. The techniques of using IP to relocate profits from higher-tax locations to low-tax locations are called base erosion and profit shifting ("BEPS") tools. There are many types of BEPS tools (e.g. Debt–based BEPS tools), however, IP-based BEPS tools are the largest group. The Double Irish