 higher-tax countries do not sign full treaties with known tax havens).However, in the Irish financial crisis, some Irish tax law firms in the IFSC produced CAIA brochures openly marketing that its ETR was 2.5%.The EU Commission's 30 August 2016 findings against Apple's hybrid–Double Irish BEPS tool, Apple Sales International ("ASI"), covered the period from 2004 to end 2014 (see above).