 In June 2018, tax academics showed that Ireland had become the world's largest global BEPS hub, or corporate-focused tax haven.In September 2018, tax academics showed that US multinationals were the largest users of BEPS tools.In 2016, leading tax academic James R. Hines Jr., showed that multinationals from "territorial" tax systems, the system used by almost all global economies bar a handful but which included the US, make little use of tax havens.