Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Companies need to have a period of time to provide certainty. The amendment we are speaking to limits the ability of companies to pretend to be established in advance of 1 January 2015.

One will have read media articles expressing concerns that other companies would open here but there are companies here with substantial employment bases and tax bases. People need certainty in regard to investment decisions and by giving people that certainty, it safeguards employment and investment.