Mr. Gary Tobin:

I also read The Sunday Business Post, which is always highly entertaining. At this time of year, we prepare tax strategy group papers for consideration by the Government. These will be published after the process relating to the budget and the finance Bill. Ultimately, we try to put policy options up to the Government. We try to set out what are the pros and cons. As already stated, it is kind of a policy choice. I will never be Minister for Finance but the Deputy may serve in that capacity one day. He might decide that acting unilaterally now would be the right thing to do. Others may say it would be better to wait and see how the international rules change and then decide how to respond. In the end, it comes down to a policy choice. It is those type of policy choices which we put up to Government for consideration. The Minister for Finance and the Government make the final decision rather than myself or Mr. O'Dea.