Mr. Pascal Saint-Amans:

The world is made up of small and large countries and the balance between them is as it is and will not change. The beauty of international organisations is that we try to level the playing field by putting all countries on an equal footing. This gives more power to small countries than they would otherwise have in the international community jungle if we did not have some policing through international organisations.

This process is driven by large countries. Small open economies - I do not like using the terms "large" and "small" - such as Ireland have been active, as they understand that their interest in this game is to have an international consensus that is accepted by all governments, preventing them from walking away and taking unilateral measures. Ireland must participate. It can always change some pieces of domestic legislation.