Irish dance (typically the top half of dancers graded after the first two rounds) of dancers are invited back to perform. The Céilí dances used in competitions are more precise versions of those danced in less formal settings. There is a list of 30 Céilí dances which have been standardised and published in An Coimisiún's "Ar Rinncidhe Foirne" as examples of typical Irish folk dances; these are called the "book" dances by competitive stepdancers. Most Irish dancing competitions only ask for a short piece of any given dance, in the interests of time. There are two types of shoes; soft shoes (also
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