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

I am not familiar with it. The reason I ask is that the PricewaterhouseCoopers report, which claimed our effective tax rate was 11.9%, used a standardised methodology as described by the World Bank, whereby to come up with our effective tax rate it examined a company in Ireland which produces ceramic flowerpots and has a gross profit margin of 20%. This company does not trade internationally and operates out of Dublin. It does not have land, leases, machinery or trucks and is not able to avail of any tax relief. I state this because it is about busting these myths. Ireland is not a tax haven because there are no tax havens in the world. The Government tells us Ireland's effective tax rate is 11.9% but this is based on the example of a company which produces flowerpots and is not Apple, Google or any company able to avail of tax incentives. Will Professor Barry comment on this?