 On the same day that the closure was announced, the "Irish Times" reported that LinkedIn (Ireland), identified as a user of the Single Malt tool in 2017 (see above), had announced in filings that it had sold a major IP asset to its parent, Microsoft (Ireland).Earlier in July 2018, Ireland's "Sunday Business Post", disclosed that Microsoft (Ireland) were preparing a restructure of their Irish BEPS tools into a CAIA (or Green Jersey) Irish tax structure.The Double Irish and Single Malt BEPS tools enable Ireland to act as a "confidential" "Conduit OFC" rerouting untaxed profits to places like Bermuda (e.g.