Feargal O'Rourke (born 3 August 1964) is an Irish accountant and corporate tax expert,[1] who was the managing partner of PwC in Ireland.

[5] He chaired the college branch of Fianna Fáil at UCD and joined the national executive on graduation.

[9][10] O'Rourke's work on Google's BEPS tools featured in a 2018 book by Richard Brooks:[11] With pressure on the Dutch Government to stop functioning as a tax avoidance conduit, in 2010 O'Rourke successfully lobbied for withholding taxes paid on royalties paid out of Ireland to be scrapped altogether [removing the need for the Dutch Sandwich component of the double Irish BEPS tool].The €13 billion fine levied by the EU Commission on Apple's Double Irish BEPS tool, for Irish taxes avoided from 2004 to 2014,[12] is the largest corporate tax fine in history.

"Other Irish financial commentators have taken a different view on this strategy: O'Rourke and other accountants like him "think up these tax strategies and the impact is tens of billions in lost tax revenue in Europe, the US and less-developed countries", says Jim Stewart, associate professor of finance at Trinity College's school of business.

It was O'Rourke's 2009 Commission on Taxation,[a] that recommended expanding Irish capital allowances tax scheme to intangible assets creating the CAIA BEPS tool in the 2009 Finance Act.

[21] Accenture was an early user of the CAIA BEPS tool, when it executed the first corporate tax inversion to Ireland in 2009.

[28][29][30] O'Rourke defended Ireland's ETR as being close to the headline Irish corporate tax rate of 12.5%, and quoted the World Bank/PwC survey.

[31][32] In one February 2014 radio interview, O'Rourke asserted that "there was a hole the size of the Grand Canyon", in the BEA analysis of Ireland's ETR.