1 percent. Examples are (see Table 1 for rankings): Apple Inc <1% (largest Irish company, by 2017 revenues) Google <1% (4th largest Irish company, by 2017 revenues) Facebook <1% (9th largest Irish company, by 2017 revnues) Oracle <1% (12th largest Irish company, by 2017 revenues) Marketing brochures Irish BEPS tools are not overtly marketed as brochures showing near-zero effective tax rates would damage Ireland's ability to sign and operate bilateral tax treaties (i.e. higher-tax countries do not sign full treaties with known tax havens). However, since the Irish financial crisis, some Irish tax law firms in the IFSC produced CAIA brochures openly marketing that its ETR was 2.5%. Apple investigations Apple is Ireland's largest company, with Irish 2017 revenues that exceed the combined Irish 2017 revenues of the next 5 largest Irish companies added together. Apple has been in Ireland since at least December 1980, when it opened its first Irish plant in Holyhill, in Cork. Apple's tax strategies with Irish BEPS tools had long been under suspicion by tax academics and investigative journalists. In May 2013, Apple's Irish tax practices were questioned by a U.S. bipartisan investigation of the Senate Permanent Subcommittee on Investigation. The investigation aimed to examine whether Apple used offshore structures, in conjunction with arrangements, to shift profits from the U.S. to Ireland. Senators Carl Levin and John McCain drew light on what they referred to as a special tax arrangement between Apple and Ireland which allowed Apple to pay a corporate tax rate of less than 2%. The investigation labelled Ireland as the "holy grail of tax avoidance". In June 2014, the EU Commission launched an investigation into Apple's tax practices in Ireland for the period 2004–2014, whose summary findings were published on 30 August 2016 in a 4–page press release; with a 130–page report, including partially redacted information on Apple's Irish business (e.g. profits, employees, Board minutes etc.), published on 30 August 2016. In July 2020, the European General Court (EGC) ruled that the EU Commission "did not succeed in showing to the requisite legal standard" that Apple had received tax advantages from Ireland, and overturned the findings against Apple. Irish State rebuttals In February 2014, as a result of Bloomberg's Special Investigation and Trinity College Professor Dr. Jim Stewart's ETR calculations (see above), the "architect" of Ireland's Double Irish BEPS tool, PricewaterhouseCoopers tax-partner Feargal O'Rourke, went on RTÉ Radio to state that: "there