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

As I understand the process, it is not meant to lead to complete harmonisation of the tax code in every country but it is to put some sort of order in it. I used the analogy previously when discussing the offside rule that rather than speak to the clubs we need to speak to FIFA and UEFA which is appropriate given the week we are in. The position is that there is a dilemma, that is, that in trying to agree a set of rules there is always the question of what is individual national advantage in this debate. Given that we have heard much commentary from other jurisdictions with regard to this country, such as from the UK and the US, what is Mr. Kermode's view of that commentary? Is it motivated as much by national interest as is it to try to arrive at a global answer where large multinational corporations appear to be maximising their tax advantage under the current structure?