Mr. Liam Lynch:

I think much of this goes back to the success Ireland has had in attracting large substantive businesses which actually operate within Ireland. On a global level, the US is still the largest economy in the world and the largest source of outward investment, as well as inward investment into Ireland. Ireland has managed to attract a fair share of that, so therefore, it is not surprising that Ireland will feature prominently in discussions of how the US tax system interacts with other tax systems.