Mr. Sorley McCaughey:

I want to underscore that, particularly as it relates to one of the asks we want to put to the committee. The spillover analysis was never meant to be a once-off. That was never how it was conceived or expected to play out. When the spillover first came on the scene, it was always supposed to be a question of having a baseline spillover and then follow-up spillovers for when there were any significant changes to the country's tax system. Ireland has done a really solid job of putting a spillover analysis in place but it will not really be of the value that it could be without a follow-up and without saying we have done a solid job. Let us bring it to the next level in the way Dr. Killian outlined.