Bernard Durkan (Kildare North, Fine Gael)
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In the event of the revised thinking being agreed all around, will the level agreed be universally applied, that is, that there will not be issues around, say, writing off research and development, and we will not find ourselves at a disadvantage?

Will the Minister comment on the benefits accruing from one or other method of collection of taxes, whether in the country of manufacture or the provision of services or in the countries in which the goods or services has been sold? What has been done on the evaluation of the benefit for us? Like the Minister, we are all anxious that Ireland is not disadvantaged in any way. I know one of the people who spearheaded this, Mr. Guigold, an old adversary of mine. It was not intended to be an advantage to us. As time goes on, if we protect ourselves properly, which is the Minister's intention, it might be fine but if we cannot do that we may have a disadvantage. My two questions are on collection methodology and need to ensure universal application.