 The Single Malt is also an IP–based BEPS tool, and as a small variation of the Double Irish, required little additional development, except choosing specific locations with the necessary specific wording in their Irish bilateral tax treaties (e.g.Malta and the UAE); thus the basic structure is almost identical to the Double Irish with often a Maltese company replacing BER1 in the earlier example.A November 2017 report by Christian Aid, titled "Impossible Structures", showed how quickly the Single Malt BEPS tool was replacing the Double Irish.