Mr. Brian Keegan:

Unfortunately, criticism of the Irish position does not necessarily translate into action. For example, several countries which might be among our most strident critics in this regard have introduced the patent box, a special low rate of corporation tax for the kind of high-tech intellectual property related activities. These are very similar to the same systems which we are so often accused of using to abuse the multinational tax system. Unfortunately, there is no direct correlation between the rhetoric and what other individual territories do with their own tax systems.