Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I say this because what the Americans and others say is that it is really about how some companies perform. I do not believe the definition of a country as a tax haven is applicable any longer.

To move on to other questions, the table on corporation tax rates is very interesting and shows we have the lowest effective tax rate out of the 33 listed on the table. When we ask the Government in regard to the effective tax rate of this State, it relies on the figure of 11.8%, which emanates from a PricewaterhouseCoopers report. Why has Professor Barry not relied on that report and does he believe it is valid?

Is Professor Barry familiar with the PricewaterhouseCoopers report which gives our effective tax rate at 11.9%?