 Traditionally, it was also used with the Dutch Sandwich BEPS tool, however, changes to Irish tax law in 2010 dispensed with this requirement.Despite US knowledge about the Double Irish for a decade, it was the EU that in October 2014 forced Ireland to close the scheme, with closure to begin in January 2015.However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them.