Mr. Ronan Hession:

If one is talking about large companies, that is companies above €750 million, they will be dealt with under this directive, so any change for those type of companies will have to come through agreement at European level. If one is talking about targeted tax measures for disadvantaged areas, generally speaking that is not allowed under State aid rules, unless it is below certain thresholds. I would expect that if there was a very targeted measure, companies below that threshold would not be targeted, that is types of companies called pre-CCCTB. I think we would have initiatives in the finance Bill to do with the farming, marine sectors and so on, which are below the necessary thresholds for State aid purpose and generally would not be targeted at the large companies that are caught here.

It is hard to answer the question in the abstract, but I would not expect CCCTB and regional development to have a bigger rap