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

That is quite a different view from that articulated by Ms O'Brien. A reasonable assessment of the effective rate would actually put it closer because the normal rule is if a company is incorporated in a place, it is taxed there. While it can be interpreted as that is what the Government and the Department of Finance are doing, if one is being consistent