Dara Murphy (Cork North Central, Fine Gael) | Oireachtas source

I found Professor Barry's presentation extremely interesting. It echoes comments we have heard from the IDA and some of our senior Ministers. In the debate in Ireland we talk too often about the rate, which appears to be quite transparent from Professor Barry's tables and figures, but not enough about some of the other rules in respect of our tax position. It is interesting to hear the professor's comment that for a small country such as this, any unilateral act could be particularly difficult. That said, there has been much talk about our reputation following the recent hearings in the UK and the United States. Does Professor Barry believe there is any genuine reputational damage that would affect the corporate decision making of a large company, or is it something we are a little paranoid about ourselves in terms of what our neighbours are saying or thinking about us?