Ciarán Lynch (Cork South Central, Labour)
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Okay. I am trying to flesh out this issue in my head. In a situation in which, for example, Apple has one base in the Republic of Ireland and another in Poland - even though the financial headquarters is in Ireland - is it possible that Apple could operate two different structures? I refer to the company structure in another European state. Would it be possible for a company that is located in two different jurisdictions to operate two different tax systems, whereby it would avail of the Irish corporation tax base in Ireland and of the CCCTB in Poland?