Mr. Pascal Saint-Amans:

If I understand the Deputy's request on 80% of the problem, I am unsure as to how that problem is defined. Is the problem the fact that Ireland does not tax what he believes it should be taxing, or is it that US multinationals are not paying that tax in the US? If a company was otherwise taxed in the US, would the same result not be achieved by using a Dutch company, one that would be deemed as being resident in the Netherlands? This is a complex issue, for which reason my response is short. I would be happy to examine the various schemes further, but defining the problem in this instance is difficult, as the international environment and interactions between various legislative measures make solving the situation unilaterally difficult.