Marc MacSharry (Sligo-Leitrim, Fianna Fail) | Oireachtas source

I refer to a scenario in which they are related. What is the position if the company in question is giving a sweet deal to a subsidiary in Ireland in the full knowledge that the market price is 300% more but it does that to get the benefit of the 12.5% headline rate, rather than the 39% headline rate in the US?