David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I will add something that I should have asked. Dr. Keegan stated that there may not be a tax advantage to incorporate. If a large portion of what in normal circumstances would be considered a salary is treated as profit from a company and is subject to corporation tax, can whatever is left in the company be invested in, for example, property or something else? It would not be drawn down as a dividend on which tax would be paid.