Dr. Sheila Killian:

It highlights that Ireland's tax policy is unusual. Our tax policy is essentially a foreign affairs issue so it should not be regarded as something that is only for the Department of Finance. As our tax policy has such an impact internationally and because it is based so much on international flows, it should rightly be part of this committee's remit as much as it is that of the Committee on Finance, Public Expenditure and Reform, and Taoiseach. That is even separate from the incoherence with Irish Aid. There should be more joint input.