Ms Cora O'Brien:

We cannot. In actually putting in something that says this, the Commission states that corporation tax rates will be increased to compensate for differences in the rules for computing the corporate tax base. In saying that, it is acknowledging that if countries want to collect the same amount of money, they may have to raise their rates. That is built into the model, even though we do not have very clear visibility of how the model is calculated. We cannot do that without it being very risky.