The charity Christian Aid can be credited for turning the spotlight on multinationals’ increasing use of corporate structures straddling Ireland and Malta. Assisted by UK-based independent researcher Mike Lewis, the group has been alerting since 2017 to the risk that profit shifting previously routed through the double Irish scheme was being redirected to the Mediterranean low-tax jurisdiction. Christian Aid published fresh findings from Lewis’s research last year when they noticed the establishment of such a structure by Abbott Laboratories’ rapid diagnostics division, and I was among the journalists they contacted to express their concern that the so-called single malt tax…

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