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

I take that point. Other factors are the quality of the workforce, access to markets and so on. I am not disputing that.
The other issue both of the delegates mentioned is the question of reputational damage. Is Mr. Taft really saying that there are people in other countries who decide not to buy Guinness or other Irish products because of our corporation tax rate? Does he not accept, on the contrary, that when the message is going around the world that Ireland has a very competitive tax regime, it is a message which indicates to companies that Ireland is a good place in which to invest and employ people? Mr. Taft referenced several comments about Ireland that have been made in Forbesmagazine, but he did not mention the article that described Ireland as the best country in the world in which to set up a business. The point I am making is that, in reality, no reputational damage is being done to Ireland.