 If the Bermuda–controlled Irish company (IRL2) was relocated to a country with whom (a) Ireland had a tax treaty, (b) with wording on "management and control" tax residency, and (c) had a zero corporate tax rate, then the Double Irish effect could be replicated.They highlighted Malta as a candidate.The Irish media picked up the article, but when an Irish MEP notified the then Finance Minister, Michael Noonan, he was told to "put on the green jersey".