Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

To close the double Irish loophole, is it not simple for Ireland, first, to stop giving tax breaks on intangible assets through the corporate tax system, which is the main reason we have a much lower effective tax rate than the nominal rate, as Mr. Saint-Amans has acknowledged?

Second, we could simply change the law so any company that is incorporated here in Ireland pays tax here in Ireland, as, for example, is the case in the United States.