Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

With regard to the flexibilities of nation states, even in the European context, every state can set its own tax code at the moment. With regard to the global architecture, is Mr. McCaughey of the view that there should be a baseline position that is established that is universally agreed regardless of whether it is through the OECD, the G20 or the EU and that there would be a degree of flexibility for states such as Ireland in respect of getting the product to market regardless of whether tax is paid in the manufacturing area? Getting products made in Ireland to Berlin in the morning has a cost compared with making the product in Berlin and selling it there, so there are variations. Is Mr. McCaughey of the view that corporation tax should be the same rate across the EU or does he understand that countries need a variable rate because of the different approximation of the market?