Gerry Horkan (Fianna Fail) | Oireachtas source

I get that, within the EU, a company will look at the corporation tax. If Malta, Poland or Portugal wants to go to a rate lower than Ireland, that is one issue but the big attraction is the Single Market and the customs union. I thank Dr. Lawless for clarifying that in her opening statement, as many people are not that sure about the difference between the Single Market and the customs union and how Switzerland has one but not the other, as is the case with Turkey, and so on.