Ireland's successful "low-tax" economy opens it to accusations of being a "corporate tax haven", and led to it being "blacklisted"by Brazil. A 2017 study ranks Ireland as the 5th largest global Conduit OFC (conduits legally route funds to tax havens). A serious challenge is the passing of the US Tax Cuts and Jobs Act of 2017 (whose FDII and GILTI regimes target Ireland's "multinational tax schemes"). The EU's 2018 Digital Sales Tax (DST) (and desire for a CCCTB) is also seen as an attempt to restrict Irish "multinational tax schemes" by US technology firms.