Irish charm: Tax rules attract US firms
14 June 2013 Last updated at 03:54 BST
Tax is expected to be high on the agenda at the G8 summit being held next week.
In Ireland, tax laws have attracted US companies hoping to cut their tax bills.
Big names who have set up in Ireland include Google and Apple.
But this has caused controversy on the other side of the Atlantic. Jim Fitzpatrick reports.