 The report detailed Microsoft's (via LinkedIn), and Allergen's schemes and extracts from advisers to their clients.The report also showed that Ireland was behaving like a "Captured State", and for example had opted out of Article 12 of the 2016 OECD anti-BEPS initiative to protect the Single Malt BEPS tool (it was also later pointed out in September 2018, that Malta had similarly opted out of Article 4 of the initiative to enable it to be the recipient of the Single Malt).The then Irish Finance Minister Paschal Donohoe said that it would be investigated, however, questions were raised regarding the Irish State's policy of addressing corporate tax avoidance.