non–U.S. profits, not just EU profits, from the US "worldwide tax" system. In 2016, Facebook recorded global revenues of $27 billion, while Facebook (Ireland) paid €30 million in Irish tax on Irish revenues of €13 billion (half of all global revenues). Similarly, Google also runs most of its non–U.S. revenue and profits through its Dublin operation. They artificially inflate Irish GDP by 62%. All tax havens have a distorted GDP due to the effect of BEPS flows. Apple's Q1 2015 re-structuring of their Double Irish BEPS tool into a CAIA BEPS tool, increased the distortion to such a level that in February 2017, the Central Bank replaced Irish GDP with GNI*. In 2017, Irish GDP was 162% of 2017 GNI*. They pay effective tax rates of 0–2.5%. Irish Revenue quote an effective 2015 CT rate of 9.8%, but this omits profits deemed not taxable. The US Bureau of Economic Analysis gives an effective 2015 Irish CT rate of 2.5%. BEA agrees with the Irish CT rates of Apple, Google and Facebook (<1%), and the CT rates of Irish BEPS tools (0-2.5%). () Multinational job focus Ireland's corporate BEPS tools emphasise job creation (either of Irish employees or of foreign employees to Ireland). To use Irish BEPS tools, and their ETRs of 0–2.5%, the multinational must meet conditions on the intellectual property ("IP") they will be using as part of their Irish BEPS tool. This is outlined in the Irish Finance Acts particular to each scheme, but in summary, the multinational must: Prove they are carrying out a "relevant trade" on the IP in Ireland (i.e. Ireland is not just an "empty shell" through which IP passes en route to another tax haven); Prove the level of Irish employment doing the "relevant activities" on the IP is consistent with the Irish tax relief being claimed (the ratio has never been disclosed); Show that the average wages of the Irish employees are consistent with such a "relevant trade" (i.e. must be "high-value" jobs earning +€60,000–€90,000 per annum); Put this into an approved "business plan" (agreed with Revenue Commissioners and other State bodies, such as IDA Ireland), for the term of the tax relief scheme; Agree to suffer "clawbacks" of the Irish tax relief granted (i.e. pay the full 12.5% level), if they leave before the end plan (5 years for schemes started after February 2013) The percentage of Irish wages-to-profits required in