Ms Cora O'Brien:

We are part of an umbrella organisation of tax institutes in Europe called the Confédération Fiscale Européenne. This is a big item on the agenda. Institutes in a number of countries are concerned about the issue. It is a little bit like the member states in a way in that there are institutes in some countries that are more concerned than others. Sometimes that is the way it goes. On the technical analysis, there are some very serious concerns.