Mr. Pascal Saint-Amans:

The answer is very simple. Ireland is not a tax haven. There is only one definition which was internationally agreed on what a tax haven is, which is the definition that was included in the report I already mentioned that was issued in 1998. The report gives a four-tier definition of what a tax haven is. It is a jurisdiction where there is no tax or nominal tax, where there is no transparency, no exchange of information and no real activity. Those are the four criteria for the definition. Clearly, Ireland does not fall at all into this category. To respond to the question very bluntly, the answer is “No, sir”.