 The 2012 Finance Act removed the minimum amortisation period for the acquired intangible assets, and reduced the "clawback" to 5 years for CAIA schemes set up after February 2013.The first known user of the CAIA BEPS tool was by "Accenture", the first U.S. corporate tax inversion to Ireland in 2009.By March 2017, Bloomberg would report that Ireland had become the most popular destination for U.S. corporate tax inversions in history, and would have the largest "Medtronic" (2015), 3rd-largest "Johnson Controls" (2016), 4th-largest "Eaton Corporation" (2012) and 6th-largest "Perrigo" (2013) U.S. corporate tax inversions in history.