Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

A point that has not been mentioned but should be is that what we offer is straightforward. The standard rate is 12.5%. One can get write-offs in the form of capital allowances and research, development tax credits and a few other items. In France, the standard rate is more than 30%, yet companies can have an effective rate of as low as 6%. Has the IDA compared the difference between standard and effective rates in Ireland with the difference in competitor countries? Is our margin much smaller?