Rose Conway Walsh (Sinn Fein) | Oireachtas source

I thank the witnesses for their presentations. One might get the impression that it is the second C of the abbreviation, consolidation, that will cause the greatest issues in Ireland's case. However, what is being proposed under the first C of the common base is as alarming from the point of view of sovereignty. Could Mr. Hession explain what a common income tax base would look like? Would it involve a common set of tax credits and tax reliefs?