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

The Apple corporation is extremely valuable to the economy and my constituency. There is no suggestion that any of the corporations in question are breaking the law. The responsibility for the flaw in the system lies with policymakers around the world. We must make that important distinction.

Deputy Boyd Barrett cited a number of figures. We have not discussed in detail the difference between gross and net profit or the availability of tax allowances. While I appreciate small companies do not have access to research and development credits, are the allowances provided under the tax code available to all businesses, whether companies on the high street or large corporations? These allowances can affect gross and net profit. Is there an appreciable difference between the allowances available here and those provided in other countries?