Enda Kenny (Mayo, Fine Gael) | Oireachtas source

The Deputy is talking about different things. The Irish Financial Services Centre is a place with multinationals which employ significant numbers of people here. The allegation is always that a multinational based in Ireland, where people are employed, is not paying its fair share of tax. I do not doubt Professor Stewart's credentials at all and I will read his contribution with some interest.

We have been through the different definitions and criteria used for assessing the effective rate of corporation tax. When Ireland's case is laid out, the rate is approximately 11.9%. The Deputy and Professor Stewart are using a different set of criteria in ending up with 2.2%.

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