Mr. Mark Redmond:

The Irish Government and the Revenue Commissioners dispute that. That is probably at the heart of part of the legal proceedings. To be helpful to the committee and to reply to the question, my understanding is that there is as much tax competition between different states within the United States to attract inward investment as Ireland faces from other EU members states, or indeed other countries, to attract inward investment here. There are different state tax regimes depending on where a company chooses to locate.