Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

I am trying to remember the report to which the Minister referred. I think that was the one that we discussed in May. In that report, we looked at what the European Commission was proposing, which was 3% on amounts over a certain value, which I think was €750 million and €50 million within the EU. If the Minister were to implement something along those lines, given that there could be a case where tax is deductible, he could actually see a net loss from the introduction of a digital tax in Ireland. I am trying to remember if that is the same report to which the Minister is referring.