Ciarán Lynch (Cork South Central, Labour)
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Yes, a local company like Ford. Apple arrived in Ireland long before the corporation tax levels were put in place here and it came here for different reasons. Were such a company to consider opting for the CCCTB base as opposed to the existing corporation tax regime, Mr. Tobin's point is such a company could apply to have that tax model applied to that business. Would this be on the basis that the company was based in Ireland or on a European-wide level because it is such an extensive company?