Editing Corporate haven (section)

===Ireland as global leader===

[[Gabriel Zucman]]'s analysis differs from most other works in that it focuses on the total quantum of taxes shielded.  He shows that many of Ireland's U.S. multinationals, like Facebook, do not appear on Orbis (the source for quantitative studies, including CORPNET's) or have a small fraction of their data on Orbis (Google and Apple).

Analysed using a "quantum of funds" method (not an "Orbis corporate connections" method), Zucman shows Ireland as the largest EU-28 corporate tax haven, and the major route for Zucman's estimated annual loss of 20% in EU-28 corporate tax revenues.<ref name="zuc">{{cite web|url=http://gabriel-zucman.eu/files/TWZ2018Slides.pdf|page=68|title=The Missing Profits of Nations|publisher=Gabriel Zucman (University of Berkley)|date=April 2018|access-date=2018-05-11|archive-url=https://web.archive.org/web/20180612141342/http://gabriel-zucman.eu/files/TWZ2018Slides.pdf|archive-date=2018-06-12|url-status=live}}</ref><ref name="zucc"/>  Ireland exceeds the Netherlands in terms of "quantum" of taxes shielded, which would arguably make Ireland the largest global corporate tax haven (it even matches the combined Caribbean triad of Bermuda-British Virgin Islands-the Cayman Islands).<ref name="irishtimes.com">{{cite news|url=https://www.irishtimes.com/business/economy/ireland-is-the-world-s-biggest-corporate-tax-haven-say-academics-1.3528401?mode=sample&auth-failed=1&pw-origin=https%3A%2F%2Fwww.irishtimes.com%2Fbusiness%2Feconomy%2Fireland-is-the-world-s-biggest-corporate-tax-haven-say-academics-1.3528401|title=Ireland is the world's biggest corporate 'tax haven', say academics|quote=Study claims State shelters more multinational profits than the entire Caribbean|newspaper=The Irish Times|date=13 June 2018|access-date=13 June 2018|archive-url=https://web.archive.org/web/20180824044322/https://www.irishtimes.com/business/economy/ireland-is-the-world-s-biggest-corporate-tax-haven-say-academics-1.3528401?mode=sample&auth-failed=1&pw-origin=https%3A%2F%2Fwww.irishtimes.com%2Fbusiness%2Feconomy%2Fireland-is-the-world-s-biggest-corporate-tax-haven-say-academics-1.3528401|archive-date=24 August 2018|url-status=live|df=dmy-all}}</ref><ref name="zuc10"/> See {{slink||Zucman Corporate tax havens}}.