Gerry Horkan (Fianna Fail) | Oireachtas source

I have a couple of issues to raise. Many of the points have been covered. We are referring to a corporate tax base and there were references to income tax. It has nothing to do with income tax at all.

May I make a point that follows on from that of Deputy Paul Murphy? What is proposed will not necessarily eliminate or reduce tax avoidance, which is also known by some people as tax planning opportunities. That will still occur as much or as little as before. Is there no reason why CCCTB itself would change that?