This working paper addresses the incidence of double breasting as a means of trade union avoidance in multinational companies. Double breasting is a phenomenon whereby multi-establishment firms concurrently operate union and non-union facilities. Drawing on survey findings from the largest and most representative empirical investigation of employment practice in Multinational Companies (MNCs)in Ireland to date, we profile the incidence and pattern of this particular form of union avoidance. This is done in parallel with a review of the pattern of trade union avoidance and recognition. We then subsequently use qualitative case study evidence to explore management's rationale for engaging in double breasting. We find that MNCs, at both local and global level, has proactively initiated double breasting as a strategic ploy to increase management prerogative and better position subsidiary operations to attract new investment from corporate level.