Kieran O'Donnell (Fine Gael) | Oireachtas source

With due respect, if one is taxing the very small profits made in Ireland, it will make no difference what one's tax strategy is as one's tax take will go down significantly. Tax will be earned by the country in which the sales take place. As such, how can the Commissioner say the CCCTB system will benefit a small open economy - there is none more open than Ireland in a European context - when the bulk of the taxes from multinational companies will now be collected in the countries in which the sales take place?