Dr. Kieran McQuinn:

As Dr. Lawless said, this is borne out by some of the estimates we have seen. While corporation tax rate is certainly an important factor and its importance cannot be diminished, it is clear, thought, from some of the empirical work, particular that undertaken by Professor Ronald Davies, that there are many other aspects for firms locating here such as Ireland being English speaking, and the relative ease of doing business as well as the attractiveness of being in the EU, which is a huge factor.