Joan Burton (Dublin West, Labour) | Oireachtas source

I am interested in both. The point made about global rates is fair, but I am interested in the Irish effective rate as well. I am also interested in the changes that are developing now. Notwithstanding the fact that the corporation tax flows to Ireland at the moment are very significant, it is interesting to consider how the cloud is developing and also developments in the area of robotics. Tax contributions via labour taxes are significant. VAT can also be significant. We do not rely solely on corporation tax. However, I am concerned that, given the way globalised structures are developing, there will be greater possibilities for companies to, in effect, evade tax almost everywhere.