Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

That is based on the pretty big assumption that stability applies in this area and that all of these companies will continue to accrue profits and will continue with the existing tax structure. There is a lot of uncertainty concerning the question of it just being a timing difference. If one assumes that everything continues as it is then one would be right that it is a matter of timing. However, there are a lot more moving parts and this matter is moving so quickly.