Mr. Ger Gibbons:

Could I just raise one other issue that we outlined in our statement to the committee? Recommendation 9.1 relates to the endorsement of Ireland's corporate tax strategy. It is an issue that raised eyebrows when we were looking at it because there are concerns about the aggressive tax planning that has been flagged in Ireland in terms of money laundering. It is one of the recommendations that we had issues with in chapter 9. It is something that European Commission country reports have raised repeatedly in recent years. The Commission has acknowledged that Ireland is taking steps to tackle aggressive tax planning but its conclusion is that limited progress is being made. I wanted to flag that issue before we finish.