Michael McGrath (Cork South Central, Fianna Fail)
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Mr. Tobin referred to the double-Irish and he said that similar two-tier structures, as he put it, apply elsewhere. Could he tell us where else there are similar examples or alternatives to the Irish incorporated non-resident company system?

Does the United Kingdom patent box regime, which attracts a rate of 10% corporation tax for certain types of income related to patents, pose a threat to Ireland? Is the issue currently on Mr. Tobin’s radar? While there is much attention on this country, the 12.5% rate and on the wider application of the regime by way of arrangements with multinationals, is our relative competitiveness from a corporation tax offering point of view getting enough attention?