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Ireland has been labelled as a corporate tax haven in multiple financial reports, an allegation which the state has rejected in response. Ireland is on all academic tax haven lists, including the § Leaders in tax haven research, and tax NGOs. Ireland does not meet the 1998 OECD definition of a tax haven, but no OECD member, including Switzerland, ever met this definition; only Trinidad & Tobago met it in 2017. Similarly, no EU–28 country is amongst the 64 listed in the 2017 EU tax haven blacklist and greylist.
In September 2016, Brazil became the first G20 country to "blacklist" Ireland as a tax haven.
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Search interest data over the past 12 months indicates that this topic periodically attracts global attention. Sudden spikes often correlate with major news events, public statements, or geopolitical developments.