Ciarán Lynch (Cork South Central, Labour)
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Thank you Mr. Taft and Mr. O'Brien. We will now proceed with the questions. We will break the questions down into 15 minutes slots. These committee meetings are broadcast live either on a unified streaming platform, USP, the web and so forth. For a layperson looking in on this the easiest way to explain the effective tax rate for a PAYE worker is in terms of net take home pay as opposed to gross payment. We are discussing the net and gross payments of companies. Will you offer your judgment on it? When you analyse the effective tax rate paid by companies that are engaged in foreign direct investment here or structured in the country in different ways, does Ireland provide an opportunity for them such that we are a tax haven not by design but by accident? Perhaps Mr. O' Brien would like to address that?