Mr. Gary Tobin:

The Commission proposal is that the CCCTB would be an optional system for companies. Essentially, this means that companies or groups of companies would only opt in were it to make sense from their perspective to so do. Essentially, one could imagine that a company or group of companies would consider the two different types of tax systems in place, that is, the CCCTB system or the national system under which they currently were operating, and would make a decision about which was optimal from their perspective. One could argue that might mean under which system they would pay less tax.