 The EU's August 2016 report on Apple, notes that Apple had informed the Commission at the start of 2015 that they had closed their hybrid–Double Irish BEPS tool.In January 2018, Irish economist Seamus Coffey, Chairman of the State's Irish Fiscal Advisory Council, and author of the State's 2017 "Review of Ireland's Corporation Tax Code", showed Apple restructured ASI into the CAIA BEPS tool in Q1 2015.During Q1 2018, Coffey, and international economists, proved Ireland's 2015 "leprechaun economics" GDP growth of 33.4%, was attributable to Apple's new CAIA BEPS tool.