 In December 2018, Seamus Coffey, the Chairman of the Irish Fiscal Advisory Council, told "The Times" in relation to the closure of the Double Irish that "A lot of emphasis has been put on residency rules and I think that emphasis has been misplaced and the changes didn’t have that much [of an] effect".On 3 January 2019, "The Guardian" reported that Google avoided corporate taxes on US$23 billion of profits in 2017 by using the Double Irish with the Dutch sandwich extension.By 2017, Apple was Ireland's largest company, and post leprechaun economics, accounted for over one quarter of Irish GDP growth.