Bernard Durkan (Kildare North, Fine Gael) | Oireachtas source

My final question relates to whether it is possible that a global increase in corporation tax across could bring about changes that are not anticipated at this stage, that are not desirable from the point of view of the growing economies and that may not necessarily yield the benefits anticipated in some quarters? Keeping in mind that a repatriation of all US-based companies may benefit the US, it also might not do so because the rate may have to be changed again, unless we get into a global tax war, which would not be beneficial to anybody.