Marie Sherlock (Labour) | Oireachtas source

I thank the Minister. He might proffer his view as to whether those industries should have been excluded. I will move on to my next question because I know time is pressing. There is obviously uncertainty about the impact of decisions that will be made by US multinationals in light of the changes. We saw in 2015 very significant flows of intellectual property, IP, assets being booked in this country. I want to understand what risk assessment the Department of Finance has undertaken. We saw the massive swing of assets into Ireland in 2015 but there is the potential of a major swing out in future years. Much depends on US tax policy but some of it will also be coloured by the OECD agreement. What forecasting or assessment has the Department undertaken with regard to that threat or risk?