Dara Murphy (Cork North Central, Fine Gael)
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It was interesting to hear Professor Barry from Trinity yesterday supporting the view that it is not damaging to our international reputation. I refer to an article in one of the American newspapers - it could be The Washington Post. Some people might make the point that this is actually advertising to a continent that we have a very competitive tax regime in Ireland. One area where there was some confusion at the hearings was around what is termed "grandfathering". I ask Mr. O'Dea to explain how that works in an Irish context. Is it the same for every corporation or is it dealt with on a case-by-case basis?