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

That brings me to my next question, which relates to scrutiny that effective tax rates are given throughout the European Union and OECD countries. Let us consider the House of Commons report, the Senate report and so on. We must take into account the individual national motivation behind reports because we are in a competitive global economy and, therefore, taxation gives a competitive edge while reputational damage gives a competitive advantage to other countries and so forth. Anyway, with regard to the scrutiny applied to the comparative rate in Ireland and bearing in mind what you have said, Mr. Taft - I will follow on with the views of Mr. O'Brien - how does this measure up with scrutiny undertaken in other jurisdictions?