Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I accept all that. I accept that we are dealing with a new economy, particularly in digital. There is also the issue of intellectual property rights, big global companies and where exactly value is being generated. These are, I accept, complex questions.

Ireland, the Netherlands and Luxembourg - although I know less about the latter two - still seem to be complete outliers in terms of dealing with this phenomena. It is a global, new and complex phenomena but we still seem to be complete outliers. Nobody has accused the French of having a 2% rate. There have been debates questioning its effective rate but nobody has accused France of having a 2% rate. Nobody has accused Germany of having a 2% rate. There seems to be a specific problem here and in the Netherlands and possibly in Luxembourg. For a long time Luxembourg has had a reputation as a place where one could avoid tax. Now Ireland has entered that category. Is that self-evident? Why have accusations been levelled against Ireland and not against Germany, France or Italy?