Paul Murphy (Dublin South West, Anti-Austerity Alliance) | Oireachtas source

The apportionment of one third of profits by reference to sales is irrational. It leads to an element of double counting because the countries already get a benefit from VAT and it clearly benefits the bigger economies with no justification because it does not relate to value being added - real production that leads to profits. What is the justification for one third going to sales?