"captured state" . "captured states" . "less effective in attracting non\u2013U.S. multinationals to Ireland" . "Captured State" . "shield their non\u2013US profits from the historical US \\\"worldwide\\\" corporate tax system" . "Green Jersey BEPS tool" . "EU list of 17 tax havens" . "OECD list of tax havens" . "source of contradictions" . "rarely attracted firms from \\\"territorial\\\" taxation systems" . "material technical flaws in the TCJA" . "Ireland as a tax haven" . "technical issues with the TCJA" . . . "25 of Ireland's 50 largest companies" . "countermeasures" . . "complex agendas" . "Ireland as a tax haven" . "the Green Jersey" . "Green Jersey" . . "CAIA tool" . "political compromises" . "Irish experience post\u2013TCJA" . "labelled a tax haven" . "allow individuals and businesses to use the country as an offshore location" . "technical issues" . "Ireland's corporate tax policy" . . "here" .