Professor Frank Barry:

I would have to think very carefully about that. I am reluctant to give an off-the-cuff answer because it could have really profound consequences. That would really be a game changer. Apple strategists would ask, "Are there alternative locations where we can do better than in Ireland under this new legislation?" It might move out. That is the danger. I would have to think about it very carefully. I will and would love to do that. It is the type of question that fascinates me.