Mr. Eamonn O'Dea:

I believe what we stated at the time was that we did not compile that information specifically. If I could revert to a point the Deputy raised about the effective rates, all countries will have their rules in respect of companies being resident or otherwise. I am speaking only in generalities, but if they are not resident within the country, they will be chargeable on their branch income. A company might have no branch or presence in the country and might simply be not resident, even despite the fact that it is incorporated here. That is what is stated in our legislation.