Mr. David Cooney:

The negotiation is done by the Department of Finance and the Revenue Commissioners but we have been active in facilitating that very recently because a letter has gone, or is about to go, to the Attorney General seeking to establish whether it is possible to do this. The issue there is that because we do not recognise Taiwan as a sovereign Government, we have to find a different formula in order to agree a double taxation agreement. The British have managed to find a way around this. We have been facilitating, with our legal division, the-----